1. Add the butter to a light-colored saucepan over medium heat and cook until it melts, foams, and develops golden brown bits with a nutty aroma. Remove from the heat and let it cool until just warm.

2. In a large mixing bowl, whisk the browned butter with the brown sugar and granulated sugar until smooth.

3. Mix in the egg and vanilla extract until fully combined.

4. Stir in the flour, baking soda, and salt until a soft dough forms.

5. Fold in the chopped pecans until evenly distributed.

6. Cover the dough and chill for 30 minutes.

7. Preheat the oven to 350°F and line baking sheets with parchment paper.

8. Scoop the dough into portions and place them on the prepared baking sheets, leaving space between each cookie.

9. Bake for 10 to 12 minutes, or until the edges are lightly golden and the centers are just set.

10. Let the cookies cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely.

11. Melt the white baking chocolate gently, then stir in the cream cheese extract.

12. Dip half of each cooled cookie into the melted coating.

13. Place the dipped cookies on parchment paper and sprinkle with flaky sea salt before the coating sets.

14. Let the coating firm up completely before serving or storing.