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To brown the butter: Melt the butter in a saucepan over medium heat. Once melted, the butter will start to sizzle and may spatter. Continue to cook the butter, swirling the pan regularly, until the butter is a rich golden brown and brown bits start collecting at the bottom of the pan; it will have stopped sizzling and may also have a layer of foam on the surface.
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Remove the pan from the heat and pour the butter into a heatproof medium-sized mixing bowl. Cool the butter to room temperature (25 to 30 minutes on the counter, or 15 to 20 minutes in the refrigerator).
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To make the cookies: Preheat the oven to 325°F with a rack in the upper third. Lightly grease (or line with parchment) two baking sheets.
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Once the brown butter has cooled to about 70°F, add the baking sugar alternative and beat the mixture until it’s smooth and creamy.
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Beat in the egg and vanilla.
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Whisk together the flour, salt, baking soda, and baking powder and add to the butter mixture. Beat the mixture until thoroughly combined, scraping the bottom and sides of the bowl and recombining as necessary.
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Stir in the pecans and chocolate chips.
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Use a spoon (or a tablespoon cookie scoop) to portion 1 1/4” balls of dough. Drop them onto the prepared baking sheets, leaving about 1 1/2" to 2” between them.
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Bake the cookies for 10 to 12 minutes, until the edges are just starting to turn golden brown.
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Remove the cookies from the oven and allow them to cool completely on the pan.
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Store cookies, well wrapped, at room temperature for several days; freeze for longer storage.