Preheat oven to 175°C or 350°F. Line baking sheets with parchment paper or silicone mats.

In a dry skillet, toast chopped pecans over medium heat until fragrant. Set aside to cool.

In a mixing bowl, beat softened butter, brown sugar and granulated sugar until light and fluffy.

Beat in eggs one at a time, then add vanilla extract. Mix until fully combined.

In a separate bowl, whisk together flour, baking soda, and salt. Gradually add to wet mixture.

Fold in toasted pecans gently until evenly distributed throughout the dough.

Use a spoon or cookie scoop to place dough onto prepared baking sheets. Leave space for spreading.

Bake for 12–15 minutes or until edges are lightly golden. Do not overbake for soft cookies.

Allow cookies to cool on baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

In a small bowl, mix powdered sugar, softened butter, milk and vanilla until smooth. Adjust thickness if needed.

Spread frosting on slightly warm or fully cooled cookies. Sprinkle with additional chopped pecans if desired.