Combine the dry ingredients in a large bowl: all purpose flour, corn starch, baking soda, baking powder and salt. Set aside.

Place the cubed butter and sugars into the bowl of a stand mixer and secure the paddle attachment. Turn the mixer on and cream until smooth, about 1-2 minutes.

Add in the egg, egg yolk and vanilla extract and blend until mixed. Use a rubber spatula to knock off mixture if any is sticking to the sides of the bowl and mix again.

Gradually add in the dry ingredients, about ¼ cup at a time. Mix until incorporated.

Using a 2 tbsp. Cookie scoop, scoop and roll into balls. Then use the back of a tablespoon to make an indent in each cookie dough ball. Chill shaped cookie dough for at least 30 minutes, or up to 24 hours.

For the pecan pie filling: in a medium saucepan over medium heat, combine the butter, sugar, maple syrup, and pecans. Allow it to melt and then let it simmer for ~2-3 minutes.

Then add in the heavy cream, spices and salt. Let it bubble again for 1-2 more minutes. Remove from heat and allow to cool.

When ready to bake, preheat the oven to 350°F. Line 2 cookie sheets with parchment paper or silicone baking mats.

Scoop ~2 tsp. of the pecan pie filling into the chilled cookie dough cavity. Bake 6 cookies on a sheet at a time for 10-12 minutes.

Swirl a cup around the cookies while they are warm to make perfect circular cookies. Add remaining pecan pie filling on top of cookies and finish with a sprinkling of flaky sea salt.

Allow to cool on the cookie sheet 10 minutes then transfer to a wire rack to cool completely.