In a large mixing bowl, use an electric mixer to beat butter and sugars for several minutes until light and fluffy.

Add eggs and vanilla and stir to combine.

In a separate medium-sized mixing bowl, whisk together flour, cornstarch, baking powder, baking soda, and salt.

Gradually add dry ingredients into wet, stirring thoroughly after each addition. Use a spatula to scrape the sides and bottom of the bowl to be sure all ingredients are incorporated.

Cover bowl with plastic wrap and transfer to the refrigerator to chill for 30 minutes.

Preheat oven to 350F (175C) and line baking sheets with parchment paper. Set aside.

Once dough has finished chilling, scoop dough by 2-Tablespoon (45g) sized scoops and roll gently between your palms to form a smooth ball. Place on prepared baking sheet, spacing cookies at least 2” (5cm) apart, and bake for 10-12 minutes, until the bottom edges of the cookie just start to turn slightly brown (don’t under-bake the cookies, or they’ll fall apart after you fill them).

Immediately after removing from oven, use the rounded back of a (clean!) Tablespoon or cookie scoop to create an indent/nest in the cookie for the filling (I like to make the indent slightly wider than the cookie scoop).

Bake and cool all cookies before preparing your topping, as they will need to be cooled completely before being filled.

In a medium-sized saucepan, combine sugar, butter, corn syrup, and salt. Heat on your stovetop over medium/low heat, stirring frequently, until mixture boils and reaches a temperature between 236-240F (113-116C) (softball stage, this usually takes 5-10 minutes).

Remove from heat and immediately stir in chopped pecans, cream, and vanilla.

Allow mixture to sit for 5 minutes before scooping by rounded Tablespoon into the indent of the cooled cookies. Allow filling to cool completely before enjoying!