In large mixer bowl, beat Real California butter and 1 1/2 cups of brown sugar until fluffy. Beat in egg and vanilla.
In another bowl, mix flour, baking powder and salt; mix into butter mixture to blend thoroughly.
Form tablespoons of dough into balls and place, spaced 2 inches apart, on greased baking sheets. Bake 10 to 12 minutes until lightly browned. Cool in pan 10 minutes, then remove to racks to cool completely.
To make icing: In small saucepan over medium heat, mix remaining 1 cup of brown sugar and cream; bring to boil. Cook and stir 2 minutes. Remove from heat and mix in powdered sugar; stir until smooth. Dip bottoms of pecans into icing and place two on each cookie; drizzle tops with icing.