First Step: Toast the Pecans Preheat your oven to 350°F (175°C). In a medium skillet over medium heat, melt 3 tablespoons of salted butter. Add 1 1/3 cups of chopped pecans and toast them, stirring frequently until fragrant and lightly browned about 3 to 5 minutes. Remove from heat and let cool completely. Toasting pecans in butter brings out the deep, nutty flavor essential for butter pecan cupcakes.

Second Step: Prepare the Cupcake Batter Line two cupcake pans with paper liners for about 24 cupcakes. In a large mixing bowl, cream together 2/3 cup softened unsalted butter and 1 1/2 cups granulated sugar using a hand or stand mixer. Beat for 4 to 5 minutes until the mixture becomes pale and fluffy. Gradually add 2 large eggs, one at a time, mixing well after each addition. Stir in 1 1/2 teaspoons vanilla extract to infuse flavor.

Third Step: Combine Dry Ingredients In a separate bowl, whisk together 2 cups all-purpose flour, 1 1/2 teaspoons baking powder, and 1/4 teaspoon kosher salt. This ensures even distribution of leavening for a uniform rise.

Fourth Step: Mix the Batter Add the dry ingredients gradually into the butter mixture on medium-low speed. Stop mixing to scrape down the sides of the bowl so everything combines evenly. Pour in 1 cup of whole milk and stir gently until smooth and well integrated. Carefully fold in the cooled toasted pecans, preserving their texture and flavor throughout your batter.

Fifth Step: Bake the Cupcakes Distribute the batter evenly among the cupcake liners, filling each about two-thirds full (roughly 1/3 cup per cupcake). Bake in the preheated oven for 18-22 minutes or until a toothpick inserted in the center comes out clean or with a few moist crumbs clinging. Remove the pans from the oven and place on wire racks to cool completely before frosting.

Sixth Step: Prepare the Brown Butter Swiss Meringue Buttercream In a small saucepan, melt 3 tablespoons unsalted butter over medium heat, stirring frequently until it turns golden brown and smells nutty. Remove from heat and let cool until it solidifies but remains soft enough to blend. Meanwhile, in a heatproof bowl set over simmering water (double boiler), whisk together 5 large egg whites and 1 2/3 cups sugar continuously for 3-4 minutes, until the mixture is warm, opaque, and sugar is dissolved. Transfer to a mixer and whip at medium-high speed until stiff peaks form and the meringue cools to room temperature.

Seventh Step: Incorporate Browned Butter into the Meringue Add the solidified brown butter slowly, one tablespoon at a time, while whipping on medium speed. Continue until all butter is incorporated and the frosting is silky and smooth. Stir in 1/4 teaspoon kosher salt to balance the sweetness. If frosting feels too soft, refrigerate for 20 minutes and re-whip before using.

Final Step: Assemble and Garnish Using a piping bag fitted with your favorite tip, pipe the brown butter Swiss meringue buttercream onto the cooled cupcakes. Finish by sprinkling 1/4 cup of finely chopped toasted pecans on top for added crunch and visual appeal. Store cupcakes in an airtight container until served for best taste and texture.