To make icing:
1. In a small bowl, add powdered sugar and drizzle in milk until mixture is thick and creamy
To make candy canes:
1. Preheat oven to 400F.
2. Stir together flour, brown sugar, baking powder and salt.
3. Cut in butter until flour resembles coarse meal.
4. Stir in pecans.
5. In a separate bowl, beat eggs and milk until smooth.
6. Add egg mixture to flour mixture and mix until blended.
7. Turn out dough onto a lightly floured board and form into rectangle.
8. Cut dough across into 1-inch wide strips.
9. Hold both ends of dough and twist each strip. Carefully bend one end so the overall shape resembles a candy cane.
10. Place candy canes on greased cookie sheet and bake for 10 minutes or until golden brown.
Frost with icing.