Preheat oven to 300 degrees F.  Line a baking sheet with parchment paper.  Place pecans in a single layer on the baking sheet.  Bake for 8-10 minutes or until pecans are fragrant, but not burned.  Remove from oven.  Cool and chop.  Reserve 1-1/4 cup to mix into the cookie dough and save the rest for garnish.  Turn off oven.

To Make the Cookies:

In a medium bowl, whisk together flour, baking powder, cinnamon and salt. Set aside.

Using a standing or handheld mixer, cream the butter and brown sugar together until light and fluffy.  Beat in egg and vanilla until evenly combined.  Scrape down the sides and bottom of the bowl. Add the dry ingredients and stir until combined.  Stir in 1-1/4 cups chopped pecans.   Chill dough covered for about 1 hour.

Line 2 to 3 baking sheets with parchment paper or Silpat liners.  Set aside.  Preheat oven to 350 degrees F.

Divide dough into two equal sized portions.  Place one piece in between two additional sheets of parchment paper and roll out to about 1/4-inch thickness.  Remove the top layer of parchment paper, and cut dough out with cookie cutters.  Place cut dough on prepared baking sheets about 1/2-inch apart.  Re-roll and cut out dough.  Repeat with second portion of dough.

Bake cookies for 12-14 minutes or until lightly browned on the edges.  Remove from oven and allow to sit on baking sheets for about 5 minutes before putting on wire racks to cool completely before icing.

To Make Brown Butter Icing:

In a medium saucepan, over medium heat, melt butter stirring constantly.  Butter will begin to foam once melted.  Continue to stir and cook for 5-8 minutes.  When browned, butter will have light browned specks and have a nutty aroma.  Remove from heat and allow to cool for 5-10 minutes.  Whisk in powdered sugar, milk and vanilla until smooth.  Dip the top each cookie into the icing and return to wire racks to set.  Sprinkle iced cookies with the remaining chopped pecans.  Icing will set after a few hours. Cookies can be stacked and stored in an air-tight container for up to 10 days, or frozen for up to 3 months.