1. Cream the butter and brown sugar together in a large bowl until light and fluffy.

2. Beat in the egg and vanilla extract until well combined.

3. In a separate bowl, whisk together the flour, baking powder, and salt.

4. Gradually add the dry ingredients to the wet mixture, blending just until a dough forms.

5. Scoop the dough onto a parchment-lined baking sheet and slightly flatten each cookie.

6. Sprinkle chopped nuts generously over each cookie and lightly press them in.

7. Bake at 350°F (175°C) for 10-12 minutes, until the edges are golden.

8. Transfer cookies to a wire rack to cool completely.

9. In a small bowl, whisk powdered sugar with cream (start with 2 tbsp and adjust for thickness) to form a glaze.

10. Drizzle glaze over cooled cookies and let them set before serving.