Preheat the oven to 350°.
Cream together the butter and granulated sugar until light and fluffy.
Scrape the sides of the bowl and add in the canola oil, eggs and vanilla.
Once mixed well, add in the flour, powdered sugar and baking powder. Mix until the dough forms.
Portion out the dough using a 1/4 cup measuring cup. You should end up with 12 portions of cookies.
Roll the cookie dough into a ball and then flatten the dough with the palm of your hand. Press it up against your opposite hand to create a 'crust', so that the edges of the cookie turn up.
Repeat with the remaining cookie dough. Arrange 6 cookies on each tray.
Bake at 350° for 12-15 minutes. The cookie centers should puff slightly and no longer look glossy before taking them out of the oven.
Immediately after taking the crusts out of the oven, use the back of a spoon to gently press the edges of the cookie back into the 'crust' shape, so that it will hold the pecan pie filling.
Once the cookies are out of the oven, make the pecan pie filling by adding all of the ingredients of the pie filling besides the vanilla into a medium sized sauce pan.
Continuously stir the mixture until it just begins to boil then immediately remove from heat. (Remove from heat as soon as the edges of the pot start to bubble.)
Stir in the vanilla. Allow the mixture to cool in the pan for 10 mintues.
Spoon approx 3 tbsp of pie filling into each sugar cookie.
Serve warm.