Melt 1 cup of unsalted butter in a medium saucepan over medium heat. Swirl occasionally for 5 to 7 minutes until the foam subsides and dark golden-brown flecks settle at the bottom with a nutty aroma. Pour into a bowl and let cool for 20 minutes.

In a large bowl, whisk the cooled brown butter with dark brown sugar and granulated sugar for 2 minutes until glossy. Whisk in eggs and vanilla.

Fold in flour, baking soda, and salt with a rubber spatula just until no dry flour streaks remain. Chill dough in the fridge for 20 minutes.

Preheat oven to 350°F (175°C) and line two large baking sheets with parchment paper. In a small bowl, stir together melted butter, dark brown sugar, cinnamon, and chopped pecans into a thick swirl paste.

Scoop large 3-tablespoon balls of dough. Flatten each slightly, dollop 1 teaspoon of cinnamon pecan filling in the center, and gently fold/swirl the edges around the filling using a toothpick or skewer.

Bake at 350°F for 11 to 13 minutes until the edges are golden and set, but the centers remain soft. Let cool on the sheet pan for 10 minutes.

Whisk softened cream cheese, powdered sugar, milk, and vanilla until smooth and pourable.

Drizzle generously over the warm cookies, top with a sprinkle of crushed pecans, and enjoy!