01 - Preheat oven to 350°F. Line a baking sheet with parchment paper.
02 - Place butter in a small saucepan over medium heat. Cook, stirring frequently, until butter foams, turns golden brown, and releases a nutty aroma, approximately 4-6 minutes. Remove from heat and let cool for 5 minutes.
03 - In a large bowl, whisk together the browned butter, erythritol, egg, and vanilla extract until smooth and well incorporated.
04 - In a separate bowl, combine almond flour, baking powder, and salt, whisking to distribute evenly.
05 - Add dry ingredients to the wet mixture and stir until a cohesive dough forms. Gently fold in chocolate chips or pecans if desired.
06 - Scoop tablespoon-sized portions of dough onto the prepared baking sheet, spacing approximately 2 inches apart. Flatten each cookie slightly using fingertips or the back of a spoon.
07 - Bake for 10-12 minutes until edges are golden brown. Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack.
08 - Allow cookies to cool completely before serving for optimal texture.