Preheat your oven to 350°F and line two large baking sheets with parchment paper.
In a medium bowl, whisk together the flour, baking soda, and kosher salt. Set aside.
In the bowl of a stand mixer fitted with the paddle attachment, cream the butter and brown sugar on medium speed until smooth and creamy, about 1–2 minutes.
Add the egg and mix until fully combined.
Pour in the maple syrup, vanilla extract, and maple extract. Beat on high speed until the mixture is well combined, scraping down the sides of the bowl as needed.
Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined.
Using a 2-tablespoon cookie scoop, portion out the dough and roll each scoop into a ball. Place the dough balls on the prepared baking sheets, spacing them about 2 inches apart.
Bake the cookies for 8–9 minutes, or until the edges are golden brown but the centers remain slightly soft.
Allow the cookies to cool on the baking sheets for 5 minutes, then transfer them to a wire rack to cool completely.
In a medium bowl, combine the confectioners’ sugar, maple syrup, melted butter, maple extract, and a pinch of kosher salt. Whisk until smooth to form the glaze.
Once the cookies are fully cooled, drizzle the maple glaze over the tops. Let the glaze set before serving.