In a medium skillet, melt 3 tablespoons of butter over medium heat. Add the pecan halves and toast for about 3–4 minutes until fragrant and lightly golden. Remove and let them cool.

In a separate saucepan, melt 2 sticks of unsalted butter, swirling occasionally until it browns and develops a nutty aroma, about 5–7 minutes; set aside to cool slightly.

In a large mixing bowl, whisk together 2 cups of all-purpose flour, 1 tablespoon of cornstarch, 1 teaspoon of salt, 1 teaspoon of ground cinnamon, and 1 teaspoon of baking soda until uniform.

In another bowl, whisk the cooled browned butter with 1 cup of dark brown sugar, 1/2 cup of granulated sugar, 2 teaspoons of vanilla extract, and 2 large eggs until smooth and creamy.

Gradually add the dry ingredients to the wet mixture, folding gently with a spatula until just combined; do not overmix.

Fold the toasted pecans into the cookie dough gently to ensure even distribution without overworking the mixture.

Cover the bowl with plastic wrap or store the dough in an airtight container and refrigerate for at least 1 hour, up to 24 hours.

Preheat your oven to 375°F (190°C). Line baking sheets with parchment paper. Scoop tablespoons of dough onto the sheets, spacing them 2 inches apart.

Bake for 9–12 minutes or until the edges are golden and the centers appear soft. Watch closely for visual cues.

Let the cookies cool on baking sheets for about 5 minutes, then transfer to a wire rack to cool completely. If desired, decorate with additional pecan halves.