Turn a 12-cup muffin pan upside down onto a rimmed baking sheet; lightly spray underside with cooking spray.
In a small bowl, combine granulated sugar and cinnamon. Spray both sides of tortillas with cooking spray (or brush with additional melted butter, if desired). Using a fork, poke tortillas all over on one side for steam to escape. Turn tortillas over and sprinkle cinnamon sugar mixture all over one side to coat. Fold and nestle tortillas, cinnamon sugar sides facing out, in the space between the muffin cups to form 4 'shells.'
Bake in a preheated 350°F (180°C) oven until crisp, golden brown and slightly puffed, 10 to 12 minutes. Let cool.
In a small bowl, combine maple syrup, brown sugar, bourbon, if using, and salt. In a large non-stick skillet, melt butter oven medium-high heat; cook bananas, stirring gently, until golden, about 1 minute. Add maple syrup mixture; boil until bananas are tender and sauce has thickened slightly, 2 or 3 minutes. Remove from heat.
To assemble, spoon 2 scoops frozen yogurt into each shell and place on dessert plates. Top frozen yogurt with some of the bananas and sauce; sprinkle with pecans.