Preheat your oven to 350°F. Line a 9×13-inch baking dish with parchment or aluminum foil, leaving some overhang on the sides for easy removal later. Lightly coat with non-stick spray.

In a food processor, pulse together the all-purpose flour, powdered sugar, and fine sea salt until evenly mixed. Add in the diced cold butter and pulse until the texture resembles coarse crumbs with some pea-sized chunks. Transfer the mixture to the prepared baking dish and press it evenly into the bottom. Bake for 18-20 minutes, or until the crust is set and the edges are just beginning to turn golden. Remove from the oven and let it cool slightly while you prepare the filling.

In a large saucepan, combine the light brown sugar, honey, unsalted butter, heavy whipping cream, and fine sea salt. Bring the mixture to a boil over medium heat, then lower the heat and allow it to simmer for about 2 minutes. Take the pan off the heat and stir in the vanilla extract along with the chopped pecans until well mixed.

Carefully pour the hot pecan filling over the warm crust, spreading it out evenly. Place the baking dish back in the oven and bake for an additional 20-25 minutes, or until the topping is bubbling and has a caramel hue. Remove from the oven and allow the bars to cool completely on a wire rack.

Once fully cooled, gently loosen the edges of the bars from the pan if necessary. Using the overhanging parchment or foil, lift the bars out of the dish and transfer them to a cutting board. Cut into 2-inch squares.