Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper or silicone baking mats.
In a large mixing bowl, cream together the butter and brown sugar until light and fluffy.
Add the egg and vanilla extract and mix until fully combined.
In a separate bowl, whisk together the flour, baking soda, and salt. Gradually add the dry ingredients to the wet mixture, mixing until just combined.
2. Shape the Cookies:
Roll the cookie dough into 1-inch balls and place them on the prepared baking sheet, spacing them about 2 inches apart. Gently press each cookie ball down with the back of a spoon to flatten it slightly.
3. Make the Pecan Pie Filling:
In a saucepan over medium heat, combine the corn syrup, brown sugar, and butter. Stir until the butter has melted and the mixture is smooth and combined.
Remove from heat and stir in the vanilla extract, salt, and beaten egg. Whisk until smooth.
Fold in the chopped pecans.
4. Top the Cookies:
Spoon about 1 tablespoon of the pecan pie filling onto each cookie dough round, spreading it evenly over the top of each cookie.
5. Bake the Cookies:
Bake the cookies in the preheated oven for 12-15 minutes, or until the cookie edges are golden brown and the filling is set.
Remove from the oven and allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.
6. Serve:
Enjoy these cookies as a delicious treat for any occasion, or store them in an airtight container at room temperature for up to 1 week.