Preheat the Oven
Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

Make the Cookie Dough
In a large mixing bowl, cream the softened butter and granulated sugar until light and fluffy. Gradually add the flour and salt, mixing until a soft dough forms.

Shape the Cookies
Roll the dough into small balls, about 1 inch in diameter. Place them on the prepared baking sheet and use your thumb or the back of a spoon to make a small indentation in the center of each cookie.

Prepare the Pecan Filling
In a saucepan over medium heat, combine the chopped pecans, brown sugar, heavy cream, and corn syrup (if using). Stir frequently until the mixture thickens slightly, about 3-5 minutes. Remove from heat and stir in the vanilla extract.

Fill and Bake
Spoon a small amount of the pecan filling into the indentation of each cookie. Be careful not to overfill. Bake for 12-15 minutes, or until the edges are lightly golden.

Cool the Cookies
Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.