Preheat the oven to 350°F (175°C). Line baking sheets with parchment paper.
Toast the pecans. In a dry skillet over medium heat, stir for 3–4 minutes until fragrant. Let them cool.
Cream the butter and sugars together in a large mixing bowl until pale and fluffy (about 3 minutes).
Add the eggs and vanilla. Mix one egg at a time until smooth and glossy.
Combine dry ingredients in a separate bowl. Slowly add them into the butter mixture, stirring until just combined.
Fold in toasted pecans. The dough should be soft but not sticky.
Scoop the dough into 1-inch balls and place 2 inches apart on the baking sheet.
Bake for 10–12 minutes or until edges are golden. Don’t overbake — they’ll finish cooking on the tray.
Cool on the sheet for 5 minutes, then transfer to a wire rack.
Pro Tip: For extra depth, brown the butter first — cook it gently until golden and nutty before mixing with sugar. It transforms the flavor completely.