In a small sauce pan over medium heat add the butter and whisk until melted. Add the light brown sugar and corn syrup and cook for about 2-3 minutes stirring occasionally until combined.

Add in the pecans, heavy cream and cinnamon. Mix together and simmer again for 2 minutes. Remove from the heat and let cool completely. It will thicken as it cools.

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

In a large bowl combine the softened butter, granulated sugar and light brown sugar and mix on medium speed using a hand mixer for about 2 minutes, until light in color and fluffy. Add the egg and vanilla extract and mix again.

Add the flour mixture to the creamed butter/sugar mixture and beat on low speed together until everything is incorporated. Cover with plastic wrap and refrigerate for about 1 hour.

Scoop the dough using a 1 tablespoon sized scoop, roll into a smooth ball then place onto a parchment lined cookie sheet about 3 inches apart with no more than 9 cookies per pan.

Press a tablespoon or use a flour-dipped tart taper mold into the center of each dough ball to make an indentation. Make sure to press to make a space for the pecan filling but do not go through the bottom of the dough and ensure there are ‘tall’ sides around the space of each pressed cookie. Spoon a generous 1 teaspoon of the pecan filling into each cookie, the leftover filling will be used for additional topping after baking.

Place the filled cookies into the refrigerator for 10 minutes then preheat the oven to 375 degrees F, keeping the cookies chilled until ready to bake.

Bake the cookies for 8-10 minutes until they are golden brown.

Let the cookies cool for 3-5 minutes on the baking tray, then add another teaspoon of the remaining filling. Gently spread the additional filling onto the baked cookies.

Drizzle with melted semi-sweet chocolate chips for an added garnish.