Preheat the oven to 350°F (175°C) and line two baking sheets with parchment paper.
In a large mixing bowl, beat the butter and brown sugar together until light and fluffy, about 2 to 3 minutes.
Add the egg and vanilla extract, mixing until smooth and fully incorporated.
In a separate bowl, whisk together the flour, baking soda, baking powder, and salt.
Gradually add the dry ingredients to the wet ingredients, mixing just until a soft dough forms.
Fold in the chopped pecans until evenly distributed throughout the dough.
Scoop tablespoon-sized portions of dough and roll into balls. If desired, lightly roll each ball in granulated sugar for a sparkling finish.
Place the dough balls on the prepared baking sheets, leaving about 2 inches between each cookie.
Bake for 9 to 11 minutes, or until the edges are lightly golden and the centers still appear slightly soft.
Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.
Serve immediately or store in an airtight container for up to 5 days.