First, you'll toast the pecans. Add 1 tablespoon of butter to a frying pan over medium heat. Add the pecans and flaky salt and toss to coat the nuts in the melted butter.
Roast the pecans for about 5 minutes, until toasted, slightly darker in color, and fragrant, but not burnt! Set aside.
Next, you'll brown the butter. Add the butter to a saucepan on medium low heat and warm it, stirring frequently, until the butter browns. It will get bubbly, but you'll be able to see that it's browned when you stir through the bubbles. It should have a rich, almost nutty smell. This should take 5-7 minutes. See notes above for more details if needed.
Remove butter and let cool for at least 10 minutes.
Preheat oven to 350F.
Beat together the browned butter and sugar until smooth.
Add the egg and vanilla extract and beat until combined.
Add the flour, starch, and baking soda and stir or mix on low to combine.
Fold in the cooled pecans and caramel chips, if using.
Line a baking sheet with parchment paper and scoop tablespoon sized amounts of dough 1-2 inches apart on the lined baking sheet.
Bake for 10 minutes in batches on the middle rack.
Let cookies cool for 5 minutes on the baking sheet before transferring to a wire rack to finish cooling.