Brown the Butter: Place the butter into a small light-colored saucepan over medium heat. Cook, swirling often, until small brown bits start to form at the bottom, and the butter smells nutty, about 8 to 10 minutes. Pour the butter into a mixing bowl and allow it to cool for about 5 minutes.

Mix Ingredients: Add maple syrup and brown sugar to the browned butter and stir to combine. Next, mix in the vanilla extract, maple extract, cinnamon, nutmeg, and salt until all ingredients are well combined.

Prepare Dough: Gradually add in the flour and baking powder. Mix until a smooth dough forms. Cover and place the dough into the fridge for at least 2 hours.

Shape Cookies: Line a baking sheet with parchment paper. Remove the dough from the fridge. Scoop out 1 tablespoon of dough, roll it into a ball, flatten it slightly, and place it onto the baking sheet. For the bear’s snout, scoop out and flatten a smaller ball of dough, placing it on top of the larger dough ball. Use tiny balls of dough for the ears and place them on either side of the cookie. Chill the assembled cookies in the fridge for 20 minutes to firm up.

Bake: Preheat the oven to 325°F (165°C). Once preheated, carefully remove the baking sheet from the fridge and place it in the oven. Bake until the cookies are slightly browned on the bottom, which should take about 20 to 23 minutes.

Cool and Decorate: Allow the cookies to cool on the baking sheet for a few minutes before moving them to a wire rack to cool completely. To decorate, melt chocolate chips in a microwave-safe bowl, stirring every 30 seconds. Pour the melted chocolate into a piping bag or freezer bag, and snip a small corner to create a piping tip. Pipe out eyes and noses for the bear cookies, then allow the chocolate to harden before serving.