STEP 1: Toast the Pecans - Toast the pecans, if desired: In a preheated oven at 350°F (175°C), toast pecans, spread evenly on a baking sheet. Bake for 8 to 12 minutes, or until darker in color and nutty in aroma. Stir the nuts around at the halfway mark. Remove from the oven and allow to cool.
STEP 2: Increase the Oven Temperature - Increase the oven temperature to 370°F (188°C).
STEP 3: Cream the Butter and Sugars - In a large mixing bowl, beat the butter on high speed with a hand mixer until softened, about 2-3 minutes. Add the sugars and salt, then continue mixing on high speed until fluffy and lighter in color, about 4-5 minutes. Add the eggs and vanilla and beat until well combined.
STEP 4: Combine the Dry Ingredients - In a separate bowl, whisk together the flour, baking powder, baking soda, cornstarch, nutmeg, and crushed pecans. Add the dry ingredients to the wet ingredients and stir together with a spatula just until no flour streaks remain.
STEP 5: Shape and Bake the Cookies - Using a cookie scoop, scoop the dough into balls, then roll and flatten them into puck shapes between ¼ and ½ inch thick. No chilling is needed. Place about 6 to 8 cookie dough balls on the cookie sheet and bake at 370°F (188°C) for 10-11 minutes, until the edges are crisp and the tops are domed.
STEP 6: Create the Cookie Indents - Remove the cookies from the oven and press a scoop or tablespoon into the center of the cookie to create a depression. Let the cookies cool on the cookie sheet, as they will continue to bake while cooling.
STEP 7: Cook the Pecan Pie Caramel - In a heavy 3-quart saucepan, add all the pecan pie filling ingredients, except the vanilla and pecans. Whisk vigorously until the mixture comes together. On medium-high heat, continuously whisk until the mixture thickens, about 4-10 minutes. Add the vanilla and pecans and stir. Remove from heat and allow to cool slightly.
STEP 8: Fill the Cookies - Add a spoonful of pecan pie filling to each cookie. Press slightly to fill the indent. Chill if necessary. For an optional bakery-style flair, top with a dollop of whipped cream or drizzle with caramel sauce to finish.