Preheat oven to 375°F (190°C). Grease a baking sheet and set aside.

In a large bowl, combine brown sugar, granulated sugar, softened butter, eggs, baking soda, salt, and vanilla extract. Beat on medium speed until well combined and smooth.

Gradually add all-purpose flour to the mixture in three parts, stirring thoroughly after each addition. Once the flour is incorporated, stir in the chopped pecans.

Roll the cookie dough mixture into 1-inch balls and place them onto the prepared baking sheet. Gently flatten each cookie ball with a fork.

Bake for approximately 10 minutes, or until the edges are lightly golden. Remove from oven and transfer cookies to a wire rack to cool completely.

In a clean bowl, beat together the softened cream cheese and powdered sugar until the mixture is smooth and creamy.

Once the cookies are cooled, spread a generous amount of cream cheese filling on the flat side of one cookie. Top with another cookie to create a sandwich.