Preheat oven to 375F (190C) and line baking sheet with parchment paper. Set aside.

In a large mixing bowl, combine butter and sugar and use an electric mixer to beat until lightened and creamy.

Add eggs and vanilla extract and stir well.

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

Gradually add the dry ingredients to the wet until completely combined. Dough will be dry, add the flour in 4-5 parts and stir well after each addition.

Stir in pecans until well distributed.

Scoop dough into 2-Tablespoon sized balls and place on baking sheet, spacing cookies at least 2” apart.

Transfer to center rack of 375F (190C) oven and bake for 9-11 minutes, until cookies are just beginning to turn a very light golden brown around the edges. Allow cookies to cool while you prepare praline topping.

For praline topping

Combine brown sugar, cream, butter, and salt in a medium-sized saucepan over medium-low heat. Cook, stirring, until butter is melted, and increase heat to medium.

Cook, stirring frequently, until mixture comes to a full boil. Boil, stirring constantly, for one minute (use a timer!) then remove from heat and immediately stir in vanilla extract and powdered sugar. Whisk until smooth (it will seem lumpy at first but will come together). The topping will begin to solidify quickly so you must act fast. If it is too runny to stay on the cookies, continue to stir until it isn’t, but don’t wait too long as it really does become firm fast!

Spoon topping over each cookie, immediately topping with a small sprinkling of toasted pecans after adding praline layer (you must do this immediately, the topping hardens fast! Sometimes I like to have a second set of hands to immediately add the nuts).

Sprinkle flaky sea salt on top of each cookie (if using, recommended). Allow topping to set then enjoy.