In a medium bowl, whisk the flour, baking soda, and salt together. Set aside.

In a large bowl, beat the butter and brown sugar on medium-high speed until light and creamy, about 3 minutes. Add the egg and beat until combined, about 30 seconds.

Add the maple syrup, vanilla extract, and maple extract, then beat until combined, about 1 minute.

Pour the dry ingredients into the wet ingredients and beat on low speed until combined. Add the pecans and beat on low speed until just incorporated. Dough will be creamy and soft.

Cover the dough and refrigerate it for at least 2 hours (and up to 3 days).

Preheat oven to 350°F (177°C). Line baking sheets with parchment paper or silicone baking mats.

Scoop and roll cookie dough into balls, about 1.5 Tablespoons (35g) of dough per cookie. Arrange cookies 3 inches apart on prepared baking sheets.

Bake for 12–13 minutes or until edges are lightly browned and set but centers still look very soft. Cool cookies on the baking sheets for 5 minutes before transferring to a cooling rack.

In a small saucepan over low heat, melt the butter with the maple syrup, whisking occasionally. Once melted, remove from heat and whisk in the sifted confectioners’ sugar and salt. Taste and drizzle over cooled cookies.