Preheat your oven to 350°F. Line a baking sheet with parchment paper and set it aside.

In a large mixing bowl or stand mixer, cream together the softened butter, vegetable oil, granulated sugar, and powdered sugar until light and fluffy.

Beat in the egg and vanilla extract until well combined.

Gradually add the flour, salt, and baking powder, mixing just until combined.

Using a large cookie scooper, scoop out 9 equally sized cookie balls and place them onto the prepared baking sheet, gently flattening each ball to about 1 inch thick. Press down in the center of each cookie to create an indent for the filling.

Bake for 8-9 minutes and allow them to cool on the baking sheet.

While the cookies cool, mix together the filling ingredients in a saucepan. Heat until the butter melts and the sugars dissolve, then set aside.

After cooling, fill the indents of the cookies with the pecan filling and serve warm.