Preheat the oven to 350F. Line a baking sheet with parchment paper and set it aside.
In a stand mixer or using a hand mixer, cream the butter and granulated sugar until light, fluffy and creamy. Add in the egg and the vanilla and mix until fully incorporated.
Add the Flour and Cornstarch to the dough and mix only until just combined.
Measure 2oz. of cookie dough, roll it into a ball and place it on a prepared cookie sheet. Using a tablespoon measuring spoon, create an indentation in the cookie dough ball.
Bake in the cookies for 12-15 minutes. While the cookies are still warm, use a ¼ cup measuring cup to slightly press down on the cookie to help create a "pie crust" shape. Let the cookies cool down on the baking sheet for 10 minutes then transfer to a cooling rack.
Pecan Pie Filling:
Add butter, brown sugar and pecans to a medium saucepan and cook over a medium heat until sugar is dissolved, about 2-3 minutes. Stirring occasionally.
Add in the cinnamon, nutmeg, salt and vanilla, and stir to combine. Slowly pour in the heavy cream and stir until fully incorporated. Cook for 1 minute and then remove from the heat.
Once the cookies are cool, top with pecan pie filling and let cool completely.