In large bowl, cream butter and brown sugar until light and fluffy. Beat in egg and vanilla. Combine flour, baking powder and salt; gradually add to creamed mixture and mix well. Shape dough into 1-in. balls; roll in pecans. Place 2 inches apart on ungreased baking sheets; flatten slightly. Bake at 350° for 8-10 minutes or until lightly browned. Cool for 2 minutes before removing to wire racks to cool completely. In small saucepan, bring brown sugar and cream to a boil. Remove from heat; whisk in confectioners’ sugar. Immediately drizzle over cookies. In small microwave-safe bowl, melt chocolate and butter; stir until smooth. Drizzle over cookies. Let stand until set. Store in an airtight container. Yield: about 3-1/2 dozen.