Preheat oven to 325 degrees F.
In medium bowl, combine flour, baking powder, salt, and nutmeg.
In large bowl with electric mixer, beat together butter and sugar until well combined, about 1 minute.
Add egg and extracts and beat until well combined.
Add flour mixture and beat until well combined.
Fold in pecans.
Place on baking sheet lined with parchment paper or silicone mat, about 2" apart.
Bake in preheated oven 18-22 minutes, until slightly golden.
To make drizzle:
Place brown sugar, maple syrup, and cream in small pot over medium heat.
Bring to a boil and let simmer, stirring constantly, for 3-4 minutes.
Remove from heat and add butter, stirring until combined.
With a wire whisk, stir in powdered sugar. You may need to add up to ½ cup more powdered sugar to thicken it up, but keep in mind it will thicken as it cools.
Drizzle over cooled cookies.
Let cool.
Enjoy!