Toast the pecans in a medium skillet over medium heat with 2 tablespoons of butter for about 5 minutes until golden and fragrant.

Melt the remaining 1 cup butter in a medium saucepan over medium-high heat, then add the granulated and brown sugars, stirring until the mixture bubbles.

Stir in the heavy whipping cream, salt, and vanilla extract, bringing to a rolling boil while stirring gently.

Once boiling, set a timer for 4 minutes, stirring occasionally to prevent sticking.

Remove from heat and gradually mix in the sifted powdered sugar until well incorporated.

Fold in the toasted pecans until evenly distributed.

Pour the mixture into a parchment-lined baking dish, smoothing the top and allowing it to cool at room temperature for at least 3 hours.