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Preheat your oven to 350°F (175°C).
Prepare the baking pan: Line a 9×9-inch square baking pan with parchment paper or grease it lightly.
In a large mixing bowl, cream together the butter and powdered sugar until light and fluffy.
Stir in the vanilla extract and pinch of salt.
Gradually mix in the flour, stirring until the dough comes together.
Press the dough evenly into the prepared pan to form the crust layer.
Bake the crust in the preheated oven for about 18-20 minutes, or until lightly golden brown. Remove from the oven and set aside.
In a saucepan over medium heat, melt the butter and stir in the brown sugar, heavy cream, vanilla extract, and salt.
Bring the mixture to a gentle simmer and cook for 3-5 minutes, stirring frequently, until the caramel has thickened and is smooth.
Remove the saucepan from the heat and stir in the chopped pecans.
Once the crust has cooled slightly, pour the caramel pecan mixture evenly over the baked crust.
Return the pan to the oven and bake for an additional 15-20 minutes, or until the caramel layer is bubbly and golden.
Let the bars cool in the pan on a wire rack for at least 30 minutes before slicing into bars.
Once cooled, slice into squares and serve.
Store any leftovers in an airtight container at room temperature for up to 4 days, or refrigerate for longer storage.