Brown the butter: Add the butter to a light-colored saucepan over medium heat. Cook, stirring, until it foams, the milk solids turn deep golden, and it smells nutty, 5–7 minutes. Pour into a bowl and let cool to room temperature. The butter should be fluid but not hot.

Toast the nuts (optional but recommended): In a dry skillet over medium heat, toast the chopped pecans or walnuts for 3–4 minutes, stirring, until fragrant. Cool completely.

Mix the wet ingredients: In a medium bowl, whisk the cooled brown butter with granulated sugar until glossy and slightly thickened, about 30 seconds. Stir in vanilla and almond extract.

Add dry ingredients: Add flour, salt, and cinnamon to the bowl. Stir with a spatula until the dough just comes together. Fold in nuts if using. The dough will be soft but not sticky.

Chill: Cover and refrigerate for 30–45 minutes, until slightly firm. This helps the cookies keep their shape and stay tender.

Preheat the oven: Heat to 350°F (175°C). Line two baking sheets with parchment paper.

Shape the cookies: Scoop 1-teaspoon portions (about 10–12 g each) and roll into small balls. Arrange 1 inch apart on the prepared sheets.

Bake: Bake for 9–12 minutes, until the bottoms are light golden and tops are set. The cookies should not brown deeply.

Mix the coating: In a shallow bowl, combine granulated sugar, powdered sugar, cinnamon, and a pinch of salt.

First roll (warm): Let cookies cool for 3–4 minutes, then gently roll in the cinnamon sugar. Return to the rack to cool fully.

Second roll (cool): Once cool, roll again for a thicker, sparkly coating that clings well.