Preheat oven to 350 degrees F.
Line cookie sheets with parchment paper.
In bowl combine flour, baking powder, baking soda and salt. Set aside.
In large mixing bowl cream butter and sugars together until light.
Add egg and vanilla, beat until smooth.
With mixer on low, gradually add in flour mixture until combined.
Stir in the m&m’s and pecans by hand until evenly distributed.
Using cookie scoop (I used scoop size 100 equivalent to scant Tbsp), scoop and drop cookies on parchment lined cookie sheet.
Roll each dough mound into a ball.
Bake 6-8 minutes or until golden brown on edges and tops.
Repeat until all the cookies are baked.
Cool before eating.