In a bowl, beat the butter with the white sugar and brown sugar until creamy. Pour in the milk and mix. In a second bowl, mix the flour, baking powder, baking soda, and spices. Combine the dry ingredients in the bowl with the buttercream and mix until dough forms. Take about 25g of dough and shape it into a ball. Drop it in a small bowl with the white sugar and place it on a baking sheet lined with parchment paper. Repeat until all the dough is used. Space them well because they will expand during baking. Using a small glass, flatten the balls to create a hollow in the center. Refrigerate and preheat the oven to 180°C. Coarsely chop the pecans. In a small saucepan, combine the cornstarch and water. Combine the butter, sugar, maple syrup, and pecans. Transfer to medium heat and cook until caramelized. Remove the cookies from the refrigerator and fill the cavities with the filling. Bake at 180°C (350°F) for 15 minutes. Remove from the oven and, while still warm, use a cookie cutter to cut out rounded shapes. Finish by decorating with a drizzle of almond cream.