In a large mixing bowl, whisk together the finely chopped pecans, graham cracker crumbs, and brown sugar until homogenous.

Incorporate the maple syrup, bourbon (or water), salt, and vanilla extract into the dry mixture using a heavy-duty spatula.

Stir the mixture until a dense, cohesive dough forms that maintains its shape when pressed.

Measure approximately 1 tablespoon of the mixture and roll between palms to form a 1-inch spherical ball.

Arrange the balls on a baking sheet lined with parchment paper and refrigerate for 60 minutes to solidify.

Melt the semi-sweet chocolate in a microwave-safe bowl in 30-second increments, stirring between each until smooth.

Using a dipping tool or fork, submerge each chilled pecan ball into the melted chocolate, allow excess to drain, and return to the parchment paper.

Refrigerate the coated balls for an additional 15 to 20 minutes until the chocolate shell is completely set.