Add the butter and cream cheese to the mixer and blend for 2 to 3 minutes. Gradually add the flour; it will be crumbly. Place the dough onto a pastry mat and knead together into a flat disk shape of the dough. Then wrap it in plastic wrap. Refrigerate for at least 2 hours or leave the dough in the refrigerator overnight.
Spray a 48 cup mini muffin pan with PAM. After chilling, cut the flat disk of the cup dough into quarters. Take one quarter and roll out on a floured pastry mat to about ⅛" thickness. I use rings on the ends of my rolling pin for even dough. Using round 2-¾" or 3-⅛" cookie cutter, cut and fit one circle to a mini cup. Continue until all the cups are lined with cookie dough. Add 5 or 6 pieces of chopped pecans into the bottom of each cup.
Pecan Pie Filling
In a heavy 3 qt saucepan, melt the butter. Add the sugars and whisk until smooth-looking. Next, take the pan off the stove and whisk in the vanilla extract and the salt. Continue whisking as you add the light corn syrup. Finally, add the three slightly beaten eggs whisking them into the pan mixture until the filling looks smooth.
I found the easiest way to fill the cups is to pour the filling mixture into a container that has a spout. Then, pour the filling over the chopped pecans, about ¾ of the cup. Be careful not to fill the cups too full, or the filling will spill out of the cup when baking.
Preheat oven to 350° and bake for 14 to 16 minutes. Once out of the oven, let them sit in the pan for at least 30 minutes to set. Then, taking a butter knife, insert it down the side and lift it to remove the cups. Next, move to a cooling rack. Refrigerate after they have completely cooled.