Brown butter in a medium saucepan over medium heat until golden and fragrant. Let cool slightly.

In a large bowl, combine browned butter, brown sugar, and vanilla until smooth.

Whisk together flour, baking powder, and salt. Gradually mix into butter mixture to form a soft dough.

Fold in chopped pecans.

Preheat oven to 350°F (175°C). Roll dough into 1-inch balls and place on parchment-lined baking sheet. Flatten slightly with a fork.

Bake 12–15 minutes until edges are lightly golden. Cool on wire rack.

Serve immediately or store in an airtight container.