Put a clean piece of waxed paper or parchment paper out on a counter.
Make the toffee by heating the maple sugar, margarine or butter, and salt over medium-low heat, stirring constantly until bubbly. It will be like wet sand, then slowly get glossy and stick to the spoon. It takes about five minutes. Scrape the toffee out onto the waxed paper and spread as thinly as possible with a spatula. Let harden. Chop into small bits and set aside.
Cookies
Preheat oven to 350F/160C/gas mark 4. Line two-three baking sheets with parchment paper.
Grind the flax seeds in a dry blender until they are a fine meal. Put the ground flax seeds in a deep mixing bowl (or stand mixer bowl) with the water and let sit to gel.
Sift together flours, baking powder and soda, xanthan gum, and salt into a medium bowl. Stir in the almond meal.
Cream the margarine, agave, maple sugar, and vanilla together with the flax meal (or eggs) using a stand mixer or electric beaters.
Add the flour mixture; mix well until completely incorporated. Finely chop the pecans (except for the halves). Stir in pecans and toffee morsels. Refrigerate for one hour.
Drop by level tablespoonfuls on prepared cookie sheets, then flatten slightly by pressing one pecan half in the center of each one. Bake in preheated oven 10-12 minutes until golden brown.