Preheat oven to 375 degrees. Line a 13 X 17 cookie sheet with parchment paper; set aside. Place the pecans and white chips in a small bowl. Stir until combined; set aside.
In a medium mixing bowl, add the butter, brown sugar and salt. Use a hand mixer and mix until well blended. Into the bowl, add the egg, vanilla and cinnamon. Continue to mix until blended. Add the baking powder, flour and pecans. Mix until all ingredients are well combined. Take dough out of the bowl and place on a well floured counter top. Lightly flour the top of the dough and roll with a rolling pin until dough is ¼ inch thick. Using a 2 ½ inch round cookie cutter, cut out cookies and place in four rows with 3 cookies per row. Leave at least 1-inch space in between cookies. Place cookies in oven and bake for 9-10 minutes or until golden on the sides. Let cookies sit for 5 minutes then transfer to cooling rack, to finish cooling. Continue with the remaining dough. Remaining dough can be mixed together and rolled one more time. (The same cookie sheet and parchment paper can be reused.)
In a medium bowl, mix together the cream cheese, powdered sugar and maple flavoring. Mix until well blended. Spread evenly to the top of the cooled cookie. Evenly sprinkle the pecan/white chip topping to the top of each cookie. Cookies are ready to serve.
Hint: I use a little chopper or food processor to chop my white chocolate chips.