In this work, a new functional is introduced to treat pairing correlations in finite many-body systems. Guided by the projected BCS framework, the energy is written as a functional of occupation numbers. It is shown to generalize the BCS approach and to provide an alternative to Variation After Projection framework. Illustrations of the new approach are given for the pairing Hamiltonian for various particle numbers and coupling strengths. In all case, a very good agreement with the exact solution is found.