Prepare the Dough:
In a large mixing bowl or stand mixer fitted with the whisk attachment, beat together the brown sugar, butter, and vanilla extract until light and fluffy, about 3 minutes.
Add the eggs one at a time, beating on low speed until just combined.
Combine the Dry Ingredients:
In a separate medium mixing bowl, whisk together the flour, salt, and baking soda.
Gradually add the dry ingredients to the wet mixture, mixing on low speed until just incorporated.
Using a spatula, gently fold in the pecan halves until evenly distributed throughout the dough.
Chill the Dough:
Cover the dough and refrigerate it for 30 minutes. This step helps the cookies maintain their shape during baking.
Preheat your oven to 350°F (175°C) and line two cookie sheets with parchment paper.
Shape and Bake the Cookies:
Using a small cookie dough scoop or your hands, form 1.25-inch dough balls and place them on the prepared cookie sheets, leaving at least 3 inches of space between each ball to allow for spreading.
Bake the cookies in the center of the preheated oven for about 8 minutes, or until the edges are slightly golden brown.
Cool and Serve:
Optional: Immediately after removing the cookies from the oven, sprinkle them with thick flakes of sea salt for an extra layer of flavor.
Allow the cookies to cool on the baking sheet for a few minutes before transferring them to a wire rack to cool completely.