Preheat oven to 375°F. Spray a baking sheet with cooking spray.
In a large mixing bowl, add brown sugar, water, honey and egg. Beat on high until combined.
In another large mixing bowl, stir together flour, pecans, cinnamon, allspice and baking soda. Add dry mixture to wet mixture and stir to just combined.
Drop cookies by the teaspoonful onto prepared baking sheet. Bake for 9 to 10 minutes. Place cookies on baking rack to cool.
Brown Sugar Glaze
In a small mixing bowl, stir together brown sugar, milk and powdered sugar. Drizzle on top of cooled cookies.