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Preheat oven to 350°F. Grease a 9-inch pie plate; set aside. In a medium bowl, combine pecans, brown sugar and whipping cream. Spread nut mixture evenly in the prepared pie plate. Bake for 18 to 20 minutes or until coating is dry and crystallized, stirring once. Transfer nuts to a sheet of foil; cool completely.
In a food processor, combine the cooled nuts and 1/4 cup flour. Cover and pulse several times until the nuts are finely ground. Set aside. In a medium bowl, combine the remaining 2 cups flour, the salt and baking powder; set aside.
In a large mixing bowl, beat butter with an electric mixer on medium to high speed for 30 seconds. Add confectioners’ sugar. Beat until smooth, scraping the sides of the bowl occasionally. Beat in rum and vanilla until combined. Beat in the flour mixture just until combined. Stir in the ground nut mixture. Form the dough into a ball; flatten slightly. Cover and chill for 4 hours.
Preheat oven to 325°F. Line two large baking sheets with parchment paper; set aside. Roll the dough between two sheets of wax paper or parchment paper into a 10x14-inch rectangle. Sprinkle the dough with turbinado sugar. Using a pizza cutter or sharp knife, cut the dough into 1-inch squares. Arrange the squares 1 inch apart on the prepared pans. Using the blunt end of a bamboo skewer, poke four holes into each cookie so the cookies resemble dice.
Bake for 10 to 12 minutes or until light golden brown. Transfer cookies to a wire rack; cool completely.