2 sticks butter
3/4 c. brown sugar, packed
1 egg
1/2 c. cocoa
1 1/2 c. flour
1 tsp. baking powder
1 c. pecan halves

1. Preheat oven to 350 degrees. Grease two sheet pans.

2. Cream butter and sugar until fluffy. Add egg; mix thoroughly.

3. Combine dry ingredients and add in two parts. Scrape sides and bottom of bowl and mix again. Cover and chill one hour in freezer or overnight in refrigerator.

4. Roll into 1" balls and place 2" apart. Put 3 pecans in each one, 2 on the side and 1 on the top. Bake 8 minutes. Let cool on pan for 2 to 3 minutes, then place on wire rack, positioned over waxed paper.

GLAZE:

1/2 c. brown sugar
1/2 c. heavy cream
1 tbsp. butter
2 oz. melted semi-sweet chocolate

5. Combine all ingredients in top of double boiler. Heat and stir until sugar is completely dissolved, about 5 minutes. Spoon 1 1/2 teaspoons over each cookie while still warm. Allow to harden before storing with waxed paper between layers.