Instructions: Heat oven to 350 degrees. Sift together flour, baking powder, and salt in a medium bowl. Set aside.

In the bowl of an electric mixer fitted with the paddle attachment, cream butter and 1 1/2 cups light-brown sugar on medium speed until light and fluffy, about 2 minutes. Add egg and vanilla. Beat until fully combined. Add dry ingredients, and beat on low speed until combined.

Drop batter by rounded teaspoons onto ungreased baking sheets about 2 inches apart. Bake until firm and barely golden, 10 to 12 minutes. Transfer pan to a wire rack to cool for 5 mintues before transferring cookies to wire racks.

In a small saucepan, combine remaining 1 cup light-brown sugar and cream. Bring to a boil over medium heat. Cook, stirring constantly, for 2 minutes. Remove from heat. Add confectioners sugar, and whisk until smooth. (If frosting thickens, thin with cream.) Add pecan pieces. Place cookies on a cooling rack over a lined baking pan. Spoon about 1/2 teaspoon praline mixture onto each cookie.

This recipe yields about 3 dozen.

Yield: 36 cookies

NOTES : Ellen Riordan of Bridgeport, Connecticut was a runner-up in the Martha Stewart Cookie of the Week Contest. The recipe originated with her godmother

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