Preheat & Prepare Pan:
Preheat oven to 350°F (175°C). Line a 12-cup muffin tin with paper liners.

Mix Dry Ingredients:
In a medium bowl, whisk together flour, baking soda, and salt. Set aside.

Cream Butter & Sugars:
In a large bowl, cream softened butter, brown sugar, and granulated sugar until light and fluffy.

Add Eggs & Vanilla:
Beat in eggs one at a time, then mix in vanilla.

Combine Batter:
Add dry ingredients to the wet mixture in batches, alternating with milk. Mix until just combined.

Add Pecans & Corn Syrup:
Fold in chopped pecans and corn syrup until evenly distributed.

Fill & Bake:
Spoon batter into prepared muffin cups, filling about ⅔ full.
Bake for 18–20 minutes, or until a toothpick inserted into the center comes out clean.

Cool:
Let cupcakes cool completely on a wire rack before frosting.

Make the Frosting:
In a saucepan, melt butter over medium heat. Add brown sugar and stir constantly for 2 minutes.
Add milk, bring to a boil, then remove from heat and let cool for 10 minutes.
Whisk in powdered sugar and vanilla until smooth and creamy.

Frost:
Frost each cupcake with a generous swirl of frosting. Optional: sprinkle chopped pecans on top.