Preheat oven to 350°F. Line baking sheet with parchment paper.
Syrup
In small saucepan, combine maple syrup, bourbon or rye and water and bring to a simmer over medium-low heat. Add raisins (if using). Simmer for 2 to 3 minutes to cook off some of the alcohol and slightly plump raisins, then remove from heat and stir in vanilla. Set aside to cool.
Croissants
Place 140 g of the pecans in small food processor and pulse until texture of almond flour. Add flour and salt, pulse to combine and set aside.
In medium bowl, beat butter, icing sugar and maple syrup until light and fluffy, 1 to 2 minutes by hand or about 1 minute if using electric mixer. Beat in eggs one at a time, then beat in vanilla. Add pecan mixture and mix just to combine.
Slice croissants in half lengthwise. Set top halves aside and dunk bottom halves in syrup. Transfer to prepared baking sheet and spread about two-thirds of pecan mixture overtop. If using raisins, use slotted spoon to remove them from the remaining syrup and scatter overtop.
Dunk top halves of croissants in sryup, then sandwich with bottom halves. Spread remaining pecan mixture onto top of each croissant. Finely chop remaining 60 g pecans and scatter overtop.
Bake croissants until golden brown and crisp, 20 to 25 minutes. Allow to cool slightly oe all the way to room temperature before dusting with icing sugar and serving.
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