1. Heat oven to 350°F.
2. In large mixer bowl, beat Real California butter and 1 1/2 cups of brown sugar until fluffy.
3. Beat in egg and vanilla. In another bowl, mix flour, baking powder and salt; mix into butter mixture to blend thoroughly.
4. Form tablespoons of dough into balls and place, spaced 2 inches apart, on greased baking sheets.
5. Bake 10 to 12 minutes until lightly browned.
6. Cool on pans 10 minutes, then remove to racks to cool completely.

To make icing:

1. In small saucepan over medium heat, mix remaining 1 cup of brown sugar and cream; bring to boil.
2. Cook and stir 2 minutes.
3. Remove from heat and mix in powdered sugar; stir until smooth.
4. Dip bottoms of pecans into icing and place two on each cookie; drizzle tops with icing.