Cream together brown sugar and butter with a mixer until smooth.

Add egg and vanilla and beat until fully incorporated.

Add flour and baking powder and beat on medium speed until combined.

Chill dough for 30 minutes. While the dough is chilling, heat the oven to 350° F.

Combine the pecan filling ingredients (pecans, 1/4 cup brown sugar, heavy whipping, almond extract) and stir until mixed.

After the dough has chilled, shape dough into uniform balls using a 1-oz scoop, placing them two inches apart on ungreased cookie sheets.

Press a well in the center of each cookie to hold the pecan filling. Ensure the well is large enough to accommodate a heaping half tsp of filling.

Place a heaping half-tsp of filling in each cookie well.

Bake for 8 to 12 minutes.

Allow to cool for 2 minutes on the cookie sheets, then transfer to racks.