In the bowl of an electric mixer, stir together the room-temperature butter and sugar. Add the extracts, flour, and salt.
Add the chopped pecans and stir on the lowest speed until the dough just comes together.
Pour the dough onto a sheet of plastic wrap. Use your hands to form the dough into a disk, wrap tightly, and chill in the refrigerator for at least 30 minutes.
Preheat the oven to 350°F. On a lightly floured surface, roll out the chilled dough to approximately ½-inch thickness.
Cut the dough into your desired shapes and place them onto a baking sheet lined with parchment paper or a Silpat liner.
Bake until the cookies just begin to brown on the edges, about 20 to 25 minutes.
Cool the cookies completely on a wire rack. Melt the dark chocolate in a double boiler and drizzle over the cookies in a uniform pattern.