Ingredients

• 1/4 cup (1/2 stick) unsalted butter, room temperature
• 1/3 cup sugar
• 2 tablespoons light corn syrup
• 1/3 cup all purpose flour
• 1 cup coarsely ground pecans (about 4 ounces)
• 1 teaspoon vanilla extract
• 1 cup powdered sugar
• 1/4 cup (1/2 stick) unsalted butter, room temperature
• 1 tablespoon orange juice
• 3/4 teaspoon grated orange peel

Instructions

1. Position rack in center of oven and preheat to 350°F. Line 2 baking sheets with parchment paper. Stir butter, sugar, and corn syrup in heavy medium saucepan over low heat until melted and smooth. Bring to boil over medium-high heat, stirring constantly. Remove from heat. Stir in flour. Add nuts and vanilla; stir to combine.
2. Drop dough by teaspoonfuls onto prepared baking sheets, spacing 2 inches apart. Bake cookies, 1 sheet at a time, until bubbling and lightly browned, about 11 minutes. Cool on sheets 10 minutes. Transfer to rack; cool completely.
3. Whisk all ingredients in medium bowl until smooth. Spread 1 teaspoon filling onto bottom of 1 cookie. Top with second cookie, bottom side down, pressing lightly to adhere. Repeat with remaining cookies. (Can be made 2 days ahead. Store between sheets of waxed paper in airtight container at room temperature.)