In a medium bowl, whisk the flour, baking soda, and salt together. Set aside.

In a large bowl using a handheld mixer or a stand mixer fitted with a paddle attachment, beat the butter and brown sugar on medium-high speed until light and creamy, about 3 minutes. Add the egg and beat on high speed until combined, about 30 seconds. Scrape down the sides and bottom of the bowl as needed. Add the maple syrup, vanilla extract, and maple extract, then beat on high speed until combined, about 1 minute. Pour the dry ingredients into the wet ingredients and beat on low speed until combined. Add the pecans and beat on low speed until just incorporated. Dough will be creamy and soft.

Cover the dough and refrigerate it for at least 2 hours (and up to 3 days).

Preheat oven to 350°F (177°C). Line large baking sheets with parchment paper or silicone baking mats. (Always recommended for cookies.) If the dough has chilled for longer than 3 hours, let it sit at room temperature for about 30 minutes before shaping the cookies.

Scoop and roll cookie dough into balls, about 1.5 Tablespoons (35g) of dough per cookie. Arrange the cookies 3 inches apart on the prepared baking sheets.

Bake for 12–13 minutes or until the edges are lightly browned and set but the centers still look very soft. Cool the cookies on the baking sheets for 5 minutes before transferring to a cooling rack to cool completely.

In a small saucepan over low heat, melt the butter with the maple syrup, whisking occasionally. Once the butter has melted, remove from heat and whisk in the sifted confectioners’ sugar and salt. Taste. Drizzle over the cooled cookies. Icing will set after about 1 hour. Store cookies covered tightly at room temperature for up to 2 days or in the refrigerator for up to 1 week.