Begin by setting your oven to 350˚F. For ease, line a 9x13 baking pan using foil or parchment, ensuring an overhang for effortless removal. A quick spray with non-stick cooking spray preps it further.

Utilizing a food processor, blend together flour, powdered sugar, and salt. A few pulses should suffice. Introduce the cold butter, pulsing until you achieve a texture akin to coarse crumbs. Transition this mixture to your pan, pressing firmly to form an even base. Bake until the edges gain a golden hue, roughly 18-20 minutes. Once baked, let it rest while preparing the filling.

With a sizable saucepan, merge brown sugar, honey, butter, cream, and salt. Let the mixture reach boiling point, then simmer gently for two minutes. A sweet aroma will fill your kitchen.

Remove the concoction from heat, gracefully mixing in the vanilla and pecans till they're well enveloped in the caramel goodness.

Gently pour this lush filling over the warm crust. A return trip to the oven for about 20-25 minutes will see the filling bubble and adopt a caramelized shade.

Allow the baked delight to cool entirely, preferably on a wire rack.

Once cool, simply lift using the overhanging parchment and place on a cutting board. Slice into elegant 2-inch squares. Best savored at room temperature.