In a light-colored saucepan over medium heat, melt the butter while stirring constantly until it turns golden with brown specks and releases a nutty aroma, about 5-7 minutes.

Immediately transfer the browned butter to a bowl to stop the cooking process. Allow it to cool until opaque and room temperature.

Once cooled, whisk the granulated sugar and vanilla extract into the browned butter until the mixture appears glossy and well combined.

Sprinkle the flour and sea salt over the butter mixture. Using a spatula, gently mix until a soft, sandy dough forms with no dry patches visible.

If the dough seems too crumbly (common with browned butter due to moisture loss), add 1-2 teaspoons of cool water to help it come together.

Fold in the toasted chopped pecans until evenly distributed throughout the dough, being careful not to overmix.

Divide the dough in half and shape each portion into a log approximately 1¾ inches in diameter. Wrap each log tightly in parchment paper or plastic wrap.

Chill the dough logs until very firm, 1-2 hours in the refrigerator or 30 minutes in the freezer.

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

Using a sharp or serrated knife, slice the chilled logs into ¼-inch thick rounds. Rotate the log occasionally as you cut to maintain the round shape.

Arrange the cookie slices about 2 inches apart on the prepared baking sheets.

Bake for 10-13 minutes, until the cookies are set and the bottoms are just turning golden.

Allow the cookies to rest on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.