Preheat oven to 400℉. Line rimmed baking sheet with parchment paper.
Line baking sheet with parchment paper and arrange bacon in single layer, brush each side with maple syrup.
Bake for 10 minutes, turn slices over and bake an additional 10 minutes or until very crisp.
Allow to cool. (This step can be done ahead of time)
Heat oven to 350 degrees.
In the bowl of an electric mixer cream the butter and brown sugar. Add the egg, maple syrup and maple extract and beat until well blended.
Sift flour, bacon soda and salt into a large bowl.
Reduce mixer speed to low and slowly add flour mixture.
Beat just until incorporated
Crumble bacon into fine pieces and add to batter, mixing just until combined.
Line baking sheets with parchment and scoop by tablespoon (I have a tbsp. sized scoop that works perfect) leaving space between each cookie
Bake for 9 minutes and remove from oven and allow to cool before glazing
For Glaze combine sifted confectioners sugar, maple syrup and just enough milk to make it smooth and fluid. Taste test and add more maple syrup if necessary to achieve a nice maple flavor. Dip the top of each cookie into glaze and allow to set overnight.