Toast the Pecans:
In a skillet, melt 2 tablespoons of butter over medium heat. Add chopped pecans and stir frequently until they are toasted and fragrant (about 5 minutes). Set aside to cool.

Preheat the Oven:
Preheat your oven to 350°F (175°C). Line a 12-cup muffin tin with cupcake liners.

Prepare the Cupcake Batter:
In a medium bowl, whisk together flour, baking powder, baking soda, and salt.

Mix Wet Ingredients:
In a large bowl, beat the softened butter, granulated sugar, and brown sugar until light and fluffy. Add eggs, one at a time, mixing well after each addition. Stir in vanilla extract.

Combine Wet and Dry Ingredients:
Gradually add the dry ingredients to the wet mixture, alternating with buttermilk. Mix until just combined. Fold in the toasted pecans.

Bake the Cupcakes:
Divide the batter evenly among the cupcake liners. Bake for 18-20 minutes, or until a toothpick inserted into the center comes out clean. Let cupcakes cool completely on a wire rack.

Make the Brown Butter Frosting:
In a saucepan, melt butter over medium heat until it turns golden brown and smells nutty (about 5-7 minutes). Pour into a mixing bowl and let cool slightly.

Whip the Frosting:
Add powdered sugar, vanilla extract, salt, and 2 tablespoons of cream to the browned butter. Beat until smooth and creamy, adding more cream if needed to reach the desired consistency.

Frost and Garnish:
Frost the cooled cupcakes with the brown butter frosting. Sprinkle with extra toasted pecans if desired.