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3 cups (375 g) unbleached all-purpose flour

1 tablespoon (13 g) baking powder, preferably aluminum-free

1 teaspoon fine sea salt

½ pound (2 sticks/227 g) unsalted butter, at room temperature

3 cups (600 g) packed light brown sugar

4 large (200 g) eggs, at room temperature

1 tablespoon pure vanilla extract

2 cups (240 g) chopped pecans

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Frosting:

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2 cups (400 g) packed light brown sugar

2 cups (250 g) confectioners' sugar

½ teaspoon fine salt

½ cup (79 ml) half-and-half

1 tablespoon pure vanilla extract

½ pound (2 sticks/227 g) unsalted butter, at room temperature

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1. Position a rack in the middle of the oven and preheat to 350°F (175°C). Line a 12-by-17-inch (30 by 43 cm) rimmed baking sheet with parchment, leaving an overhang on two opposite sides of the pan.

2. In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

3. In the bowl of a stand mixer fitted with the paddle attachment (or in a large mixing bowl, using a handheld mixer), cream the butter and brown sugar together on medium-high speed until superflight and fluffy, 2 to 3 minutes.

4. Beat in the eggs and vanilla, scraping down the sides and bottom of the bowl with a rubber spatula as necessary.

5. Turn the speed down to low and add the flour mixture in thirds, mixing until just incorporated.

6. Add the pecans, mixing until incorporated.

7. Remove the bowl from the mixer stand (if using) and finish mixing by hand to make sure no bits of flour or butter are hiding on the bottom of the bowl and the dough is thoroughly mixed.

8. Spread the batter evenly in the prepared pan and smooth the top with a spatula.

9. Bake for 25 to 30 minutes, until the blondies are light and puffy and golden.

10. Let cool completely on a wire rack before frosting.

11. To make the frosting: In a large saucepan, cook the butter and brown sugar over medium-low heat, stirring, until the sugar is dissolved and the mixture is gently bubbling.

12. Reduce the heat to low and continue to cook until the mixture turns a golden caramel color, about 2 minutes.

13. Remove from the heat and set aside.

14. In the bowl of the stand mixer fitted with the paddle attachment (or in a large mixing bowl, using a handheld mixer), beat the confectioners' sugar, salt, half-and-half, and vanilla together on medium speed until smooth and creamy, about 1 minute.

15. Add the brown sugar mixture and mix until combined.

16. Spread the frosting over the cooled blondies.

17. Let the frosting set for at least 20 minutes before cutting into squares.

18. The blondies can be stored in an airtight container at room temperature for up to 3 days.