Preheat the oven to 350° and have ready a baking sheet lined with parchment paper or a silicone baking mat.

In a medium-sized mixing bowl, whisk together the flour, baking powder, and salt. Set aside until ready to use.

Add the room temperature butter to the bowl of a stand mixer fitted with a paddle attachment. Begin mixing on medium-high speed. If you do not have a stand mixer, use a large mixing bowl and a handheld beater. With the mixer running, slowly add the sugar, followed by the eggs (one at a time), and both of the extracts.

Turn the mixer down to low, and gradually begin adding in the dry ingredients. Once the dry ingredients are properly mixed in, add the pecans and mix once more.

Scoop about 2 tablespoon worth of dough, and form into a round. Place cookie dough rounds on the baking sheet, spacing them each at least 1” apart. Bake for 13-14 minutes.

Remove from the oven, and allow to cool on a wire rack. In the meantime, make the glaze.

To make the glaze, whisk together the powdered sugar, cream, maple syrup, vanilla extract, nutmeg and salt until a smooth, homogenous mixture forms. Do not drizzle the cookies until completely cooled.

Once the cookies have cooled, using a spoon or a small whisk, drizzle the glaze all over the cookies in every direction. Grate nutmeg over the top for garnish (if using), and allow to set for at least 1 hour.  Serve and enjoy.