In the bowl of an electric mixer fitted with the paddle attachment, cream butter and granulated sugar on medium-high speed until smooth and light, about one minute. Add the maple syrup, egg yolk, and extract; beat on medium speed until well combined.

Into a medium bowl, sift flours and salt. Stir in 1/2 cup chopped pecans, set aside.

On low speed, gradually add flour mixture, beating until just combined. Dough should be smooth and pliable. Flatten into a disk. Wrap in plastic; chill until firm, 30 minutes.

Remove dough from fridge and allow to come to room temp, it will be much easier to roll out without cracking. Preheat oven to 350°.  Line baking sheet with parchment paper.

In between two pieces of parchment, lightly floured (or on a lightly floured work surface), roll out dough to 1/4 inch thick. Cut cookies out and place onto prepared baking sheet.

If topping with sugar in the raw, brush tops with beaten egg and generously sprinkle with sugar. If decorating with icing, they are ready to bake.

Bake cookies, rotating baking sheet halfway through, until golden around the edges, 10 to 12 minutes. Allow to cool completely before icing.

*the extract is optional but the maple flavor will be very subtle without it