Line a baking sheet with parchment paper or a silicone baking mat. Preheat the oven to 400°F (200°C).
In a large mixing bowl, whisk together the all-purpose flour, granulated sugar, baking powder, baking soda, and fine sea salt until evenly combined.
2 1/2 cups all-purpose flour, 1/3 cup granulated sugar, 1 tablespoon baking powder, 1/2 teaspoon baking soda, 3/4 teaspoon fine sea salt
Add the cold cubed unsalted butter to the flour mixture. Using a pastry cutter, two forks, or your fingertips, work the butter into the flour until you have pea-sized bits and a few slightly larger pieces. Visible pieces of butter should remain.
1/2 cup unsalted butter
Add the chopped, cooled toasted pecans and toss gently to distribute them evenly through the flour-butter mixture.
3/4 cup pecans
In a separate medium bowl, whisk together the eggs, cold heavy cream, maple syrup, vanilla extract, and maple extract (if using) until smooth and well combined.
2 large eggs, 1/2 cup heavy cream, 1/4 cup pure maple syrup, 1 1/2 teaspoons vanilla extract, 1/2 teaspoon maple extract
Pour the wet mixture into the dry ingredients. Using a spatula or wooden spoon, gently fold until most of the flour is moistened and the dough just comes together. The dough should look shaggy and slightly sticky; avoid overmixing.
Turn the dough out onto a lightly floured surface. With floured hands, gently knead 5–8 times, just until it holds together. Pat into a round disc about 7–8 inches across and about 1 inch thick. Using a bench scraper or large knife, cut the disc into 8 equal wedges.
Transfer the wedges to the prepared baking sheet, spacing them apart. Refrigerate the tray for 15–20 minutes (or freeze for about 10 minutes) to firm up the butter and help prevent spreading.
In a small bowl, stir together the chopped pecans and sugar for the topping. Brush the tops of the chilled scones lightly with cream or milk, then sprinkle the pecan-sugar mixture over each scone, pressing gently so it adheres.
1/4 cup pecans, 1 tablespoon granulated sugar, 1 tablespoon heavy cream
Bake at 400°F (200°C) for 16–20 minutes, or until the tops are golden brown and the edges look set. The centers should feel firm but still slightly soft when gently pressed. Begin checking at 16 minutes.
Remove the scones from the oven and cool on the baking sheet for 5 minutes. Transfer to a wire rack and cool for an additional 15–20 minutes until just slightly warm before glazing.
In a medium bowl, whisk together the powdered sugar, maple syrup, vanilla extract, pinch of fine sea salt, and 1 tablespoon of milk or cream. Add more milk or cream, a teaspoon at a time, until the glaze is thick but pourable and drips slowly in ribbons from the whisk.
1 1/4 cups powdered sugar, 3 tablespoons pure maple syrup, 1/2 teaspoon vanilla extract, 1 pinch fine sea salt, 1–2 tablespoons milk or cream
Drizzle the maple glaze over the mostly cooled scones with a spoon or small measuring cup, using a zig-zag pattern or a slow pour down the center. Allow the glaze to set for 10–15 minutes before serving.