Adjust the oven rack to the 2nd level mark (just above center) and preheat the oven to 350ºF. Line a cookie sheet with parchment paper or a silicone mat.
In a medium-size mixing bowl, whisk together the all-purpose flour, baking powder, baking soda and salt until well blended. Set to the side.
Using your hand held mixer or stand mixer fitted with the paddle attachment, beat the unsalted butter until soft and creamy (about 1-2 minutes).
Add in the almond butter, granulated sugar, and light brown sugar, and mix together until well blended.
Add in the egg and vanilla extract.
Reduce the mixer speed to low, gradually adding in the whisked dry ingredients, mixing until just combined. Scrape down the sides of the mixing bowl we needed.
With a spatula, fold in the semi-sweet chocolate chips and chopped pecans.
Scoop the cookie dough into 6 large size balls and place them onto the cookie sheet leaving at least 2 inches between them. Sprinkle with sea salt flakes.
Bake for 14-16 minutes at 350ºF. The cookies should be soft in the middle with the edges being a light-medium golden brown.
Remove from oven and allow to cool on the baking sheet for 5 minutes. Top with more chocolate chips and pecans, if desired.
Using a large serving spatula, transfer the cookies to a wire cooling rack to cool completely.