Prepare filling: In a small saucepan, combine butter, brown sugar, maple or corn syrup, heavy cream, vanilla, spices, and salt. Stir over medium heat until it just bubbles and thickens (~5–7 min). Remove from heat, stir in pecans, cool completely, then chill for at least 1 hour

Make dough: In a bowl, cream butter with both sugars until pale and fluffy (~2 min), then mix in egg yolk, vanilla, and milk. In another bowl whisk flour with baking soda, baking powder, and salt; gradually fold into butter mixture until smooth

Form cookies: Scoop ~2 Tbsp dough balls and press an indent in center using a teaspoon measure or your thumb. Chill shaped dough for at least 30 min (up to 24 hours) to prevent spreading

Fill & bake: Fill each indentation with ~2 tsp chilled pecan pie filling. Bake on parchment‑lined sheets at 350 °F (175 °C) for 10–12 minutes until tops are golden and set. Immediately after baking, press extra pecans on top and drizzle with melted dark chocolate if desired. Cool cookies on baking sheet for a few minutes before transferring to wire rack to let filling set

Serve & store: Serve once cookies are cooled and filling is set. Store in an airtight container at cool room temperature for up to 3 days, or refrigerate to extend shelf life. Allow refrigerated cookies to come to room temperature before serving for best texture