01 - Melt unsalted butter in a saucepan over medium heat. Swirl occasionally until it develops a golden color and nutty aroma, about 5-7 minutes. Remove from heat and let cool to room temperature.
02 - In a medium bowl, whisk together all-purpose flour, baking soda, and salt until well combined.
03 - In a large mixing bowl, blend the cooled brown butter with light brown sugar and granulated sugar until smooth.
04 - Beat in eggs one at a time, ensuring each is fully incorporated, then stir in vanilla extract.
05 - Gradually fold the flour mixture into the wet ingredients, mixing until no streaks remain.
06 - Gently fold the chopped pecans into the dough, distributing them evenly.
07 - Cover the dough and refrigerate for at least 45 minutes to allow flavors to develop and dough to firm up.
08 - Set oven to 350°F and line baking sheets with parchment paper.
09 - Portion dough into 2-tablespoon-sized balls and arrange them on prepared sheets, spacing 2 inches apart.
10 - Bake for 10-12 minutes or until edges are golden and centers are set. Cool on pan for 5 minutes before transferring to a wire rack.