Melt butter in a medium saucepan over medium-high heat; whisking constantly until the solids start to brown.

Watch carefully and remove from heat once the solids have turned a nice warm brown. Be careful; burned is not what you want!

Refrigerate the butter until it firms up to a soft butter stage.

In a large bowl, cream the browned butter and brown sugar until light and fluffy.

Add the egg and vanilla and beat in thoroughly.

Whisk together the flour, baking powder and salt and add gradually to the creamed mixture and mix well.

Add the chopped pecans and mix until well incorporated.

Roll dough into 1 inch balls and place at least 2 inches apart on ungreased baking sheets; flatten slightly with the bottom of a glass.

Bake at 350° for 8-10 minutes until lightly browned. Cool and remove with a spatula to sheets of waxed paper on a separate cookie sheet.

Bring brown sugar and cream to a boil in a small saucepan; remove from the heat and whisk in confectioners' sugar, stirring until smooth.

Using a fork, drizzle while warm over cookies; if mixture starts to firm up; return to heat and warm before continuing.

Combine chocolate and butter in a small pan over low heat. Melt chocolate and butter and whisk until smooth. Drizzle over cookies using a fork. Refrigerate briefly to firm up drizzled caramel and chocolate.

Remove from waxed paper and store in an airtight container.