Toast Pecans: In a dry skillet over medium-low heat, toss chopped pecans for 3 to 4 minutes until fragrant and lightly browned. Remove immediately and let cool completely.

Whisk Dry Ingredients: In a medium bowl, whisk together the flour, cornstarch, baking soda, and salt. Set aside.

Mix Wet Ingredients: In a large bowl, vigorously whisk melted butter, dark brown sugar, granulated sugar, and pure maple syrup for 1-2 minutes until smooth and emulsified. Whisk in the egg, vanilla extract, and maple extract.

Combine & Fold Pecans: Fold the dry ingredients into the wet mixture with a rubber spatula just until a soft dough forms. Gently fold in the toasted pecans. Chill dough for 30 minutes in the refrigerator.

Scoop & Bake: Preheat oven to 350°F (175°C). Line two large baking sheets with parchment paper. Scoop 2-tablespoon dough balls onto sheets spaced 2 inches apart. Bake for 9 to 11 minutes until edges are golden and set but centers remain soft.

Cool Completely: Let cookies rest on the hot pan for 5 minutes, then transfer to a wire cooling rack to cool completely.

Glaze & Set: Whisk together powdered sugar, maple syrup, and melted butter until smooth. Drizzle or dip cooled cookies into the glaze, sprinkle lightly with flaky sea salt, let glaze firm up for 10 minutes, and serve!