1 2/3 cups all-purpose flour
1/2 teaspoon salt
1 1/2 teaspoons baking powder
1/2 cup butter
1 1/2 cups brown sugar, packed
1 egg
1 1/2 teaspoons vanilla extract
1 1/2 cups pecans

Sift flour with salt and baking powder; set aside.

Cream butter; add sugar, egg, vanilla extract and dry ingredients. Mix well. Drop by teaspoonsful onto ungreased baking sheet. Bake at 350 degrees F for 12 minutes. Cool. Break nuts into pieces and place on top of cookies. Spoon frosting over top.

Frosting
1 1/2 cups brown sugar, packed
3/4 cup whipping cream
1 1/2 cups confectioners' sugar

Combine brown sugar and cream in a small saucepan. Bring to a boil, stirring constantly. Boil 2 minutes. Remove from heat and add confectioners' sugar. Beat until smooth. If frosting thickens, thin with a little cream.