Preheat oven to 350°F. Line baking sheets with parchment paper.

Chop pecans and toast in a skillet over low heat until fragrant. Cool.

Cream softened butter and granulated sugar until fluffy, about 1-2 minutes.

Add egg, vanilla extract, baking powder, cinnamon, nutmeg, and salt. Mix until smooth.

Gradually add flour and stir in 3 tablespoons half and half. Mix in half of the toasted pecans.

Drop rounded tablespoons of dough onto prepared baking sheets, spacing 3 inches apart.

Bake for 11-13 minutes until edges are crispy. Cool on wire racks.

In a small bowl, whisk together powdered sugar and cinnamon, then add half and half to reach desired glaze consistency. Drizzle over cooled cookies and sprinkle remaining pecans.