In a large mixing bowl, use an electric mixer to beat butter and sugars until light and fluffy.

Add eggs and vanilla and stir to combine.

In a separate bowl, whisk together flour, cornstarch, baking powder, baking soda, and salt.

Gradually add dry ingredients into wet, stirring thoroughly after each addition. Scrape the sides and bottom of the bowl to ensure all ingredients are incorporated.

Cover bowl with plastic wrap and refrigerate for 30 minutes.

Preheat oven to 350F (175C) and line baking sheets with parchment paper.

Scoop dough by 2-Tablespoon (45g) sized scoops and roll into a smooth ball. Place on baking sheet, spacing cookies at least 2” (5cm) apart.

Bake for 10-12 minutes, until the bottom edges start to turn slightly brown.

After removing from the oven, use the rounded back of a tablespoon to create an indent in the cookie.

Bake and cool all cookies completely before preparing the topping.

In a medium saucepan, combine sugar, butter, corn syrup, and salt. Heat on medium/low heat, stirring frequently, until the mixture boils and reaches 236-240F (113-116C).

Remove from heat and stir in chopped pecans, cream, and vanilla.

Allow mixture to sit for 5 minutes before scooping into the indents of the cooled cookies. Allow filling to cool completely before enjoying.