Instructions:  

1. Preheat the oven to 300°F. Spread the chopped pecans on a baking sheet and toast for 12 minutes. Remove from the oven and set aside.  
2. Place the Kerrygold Salted Butter in a medium saucepan. Heat over medium heat until butter is melted, stirring occasionally. The butter will start to foam and sizzle as the water boils off the butter, about 5-8 minutes. Stir the butter occasionally during this time. As the foam subsides, you’ll see brown specks at the bottom of the pan. It will smell nutty. Remove the pan from the heat and immediately pour the butter into a large bowl, scraping the browned bits into the bowl as well. Allow to cool for 5-10 minutes 
3. Meanwhile, add the flour, corn starch, baking soda and salt to a bowl and whisk to combine.  
4. Once the butter has cooled, add sugars, eggs and vanilla to bowl with the brown butter and stir to combine. Add the dry ingredients to the butter mixture and fold until just combined. Stir in ⅔ of the chopped pecans. Cover tightly and refrigerate for at least 4 hours and up to 2 days.  
5. Preheat the oven to 350°F. Line two baking sheets with parchment paper. Allow the dough to soften slightly at room temperature for 10 minutes.  
6. Finely chop reserved toasted pecans and place in a shallow bowl. 
7. Scoop out about 2 tablespoons of dough and gently shape into a ball using your hands. Roll the dough ball in the reserved finely chopped toasted pecans and place on the prepared baking pan. Gently press a pecan half into the top of the cookie. Place twelve balls of dough per baking sheet. Make sure to keep dough refrigerated when working in batches. Repeat with remaining dough.  
8. Bake cookies for 11-13 minutes or until lightly browned on the sides. The centers will look soft. Remove from the oven and immediately sprinkle with flaky sea salt. Cool on the baking sheet for 5 minutes before transferring to a wire cooling rack to cool completely.