Start by preheating your oven to 350°F (175°C). Spread the pecans on a baking sheet. Toast them in the oven for about 8-10 minutes, or until they become fragrant and golden brown. Keep an eye on them; nuts can go from perfect to burnt in an instant.

In a medium saucepan, add the sugar and water, stirring gently to combine. Turn the heat to medium and allow the mixture to come to a boil without stirring. Let it cook undisturbed until it turns a deep amber color, which usually takes about 10 minutes.

Once your sugar mixture is beautifully amber, carefully add the heavy whipping cream and butter. Be prepared for a bit of sizzling action! This is completely normal. Stir gently until the mixture is smooth and all the sugar is blended in.

Remove the saucepan from heat and stir in the vanilla extract and bourbon. Add the toasted pecans and sea salt, mixing well so everything is evenly dispersed. The sauce will thicken as it cools.

Let your pecan caramel sauce cool slightly before transferring it to a clean jar. It will continue to thicken as it cools.