Preheat oven to 325F. Line a baking sheet with parchment paper.

Place the butterscotch chips in a blender and pulse until coarse powder forms. Set aside.

In the bowl of a stand mixer, beat butter and powdered sugar until smooth, about 2 minutes. Add in powdered butterscotch chips and mix well.

Gradually add flour and salt, mixing on low until combined. The dough will be crumbly.

Scoop tablespoons of dough and roll into balls, placing them on prepared baking sheet about 1.5 inches apart.

Bake for 17-20 minutes until lightly golden around the edges.

Remove cookies from oven and transfer to wire rack to cool.

Prepare glaze by mixing powdered sugar, vanilla, and milk until smooth.

Top each cooled cookie with about 1 tablespoon of glaze and sprinkle with chopped pecans.

Allow glaze to set before serving.