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Preheat the oven to 325ºF and line a large cookie sheet with a silicone mat or parchment paper.
In a large bowl, beat the butter until soft and creamy, then beat in the sweetener. Add the egg yolk and vanilla extract and beat until well combined.
All at once, add the almond flour, baking powder, and salt. Beat until the dough comes together.
Divide the dough into 12 equal portions and roll into balls about 2 inches in diameter. Place the balls several inches apart on the prepared baking sheet and press down to about ½ inch thick with the palm of your hand.
Take a rounded tablespoon or other rounded implement and press a large indent into each cookie.
Bake 15 to 20 minutes, until just beginning to brown around the edges. They will still be very soft and puffed. Remove and gently reform the wells while the cookies are still hot. Let cool completely on the pan (the cookies will firm up as they cool).
In a small saucepan over medium heat, combine the butter and sweeteners. Stir until the sweeteners dissolve, then bring to a boil.
Remove from heat and add the whipping cream. The mixture will bubble vigorously. Stir in the chopped pecans and return to heat. Cook, stirring frequently, until the mixture thickens a little, 1 to 2 minutes.
Remove from heat and stir in the salt. Spoon the mixture into the wells of the cookies and let cool.