Preheat oven to 350°F. Line a baking sheet with parchment paper.

In a medium bowl, mix together flour and baking soda; set aside.

In a separate mixing bowl, cream butter and brown sugar until smooth, scraping down sides if necessary. Continue beating; add egg and vanilla and maple extracts.

With mixer on low speed, add flour mixture; mix until creamy.

Stir in 3/4 cup chopped pecans.

Drop by tablespoonfuls 1 inch apart onto prepared baking sheet. Bake 10 minutes, or until edges brown. Cool on wire rack.

In a saucepan over low heat, melt butter. Add brown sugar; whisk until well combined.

Add salt and maple extract; whisk to combine.

Whisk in sifted powdered sugar, 1/3 cup at a time, stirring to blend after each addition. Continue to stir until creamy.

Spread approximately 1 teaspoon of the frosting onto each cooled cookie. Sprinkle with remaining chopped pecans.

Store cookies in an airtight container in refrigerator for up to one week.