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1. Preheat the oven to 375 degrees.
2. Line muffin pans with paper cupcake liners.
3. In a mixing bowl, cream the softened butter.
4. Sift in the flour, sugar, baking powder, and salt.
5. Add about half of the milk and the egg.
6. Mix until the flour is thoroughly moistened.
7. Beat for 2 minutes.
8. Add the remaining milk and the vanilla.
9. Beat for one minute longer.
10. Stir in the chopped pecans.
11. Fill the cupcake liners about 1/2 full with the batter.
12. Bake for 25 minutes or until the cupcake springs back when lightly touched with a finger.
Topping:
1. Combine the brown sugar and melted butter.
2. Spoon over the hot cupcakes.
3. Place a pecan half in the center of each cupcake.
4. Return to the oven and bake for five minutes longer.
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