Preheat the oven to 350°F (175°C).

In a mixing bowl, cream together the unsalted butter, granulated sugar, and brown sugar until smooth.

Beat in the eggs one at a time, then stir in the vanilla extract.

In another bowl, combine the all-purpose flour, cornstarch, baking soda, and salt.

Gradually blend the dry ingredients into the wet mixture.

Fold in the chopped pecans.

Roll the dough into balls and then in the granulated sugar (if using).

Place the dough balls on a baking sheet lined with parchment paper.

Sprinkle a pinch of sea salt on top of each cookie.

Bake in the preheated oven for 10-12 minutes.

Allow cookies to cool on the baking sheet for a few minutes before transferring to a wire rack to cool completely.