Preheat oven to 350°F. Spray baking sheets with cooking spray and dust lightly with flour.
Combine sugar, butter and corn syrup in small saucepan. Bring to a boil over medium heat, stirring constantly. Remove from heat. Stir in flour, pecans, brandy and vanilla extract.
Drop 12 evenly spaced half teaspoonfuls of batter onto prepared baking sheets (batter will spread!). Bake 6 minutes or until golden. Cool 1 to 2 minutes or until cookies can be lifted but are still warm and pliable; remove with spatula. Curl around handle of wooden spoon; slide off when crisp. If cookies harden before curling, return to oven to soften.
If desired, drizzle with melted chocolate.NOTE: If time is limited omit curling step and cool cookies (flat) on wire rack.