Preheat your oven: Start by preheating your oven to 350°F (175°C). Line a 9x13 inch baking pan with foil or parchment paper and generously spray it with non-stick spray to prevent sticking.

Make the shortbread crust: In a food processor, combine 2 cups all-purpose flour, 1/2 cup powdered sugar, and 1/4 tsp fine sea salt. Pulse the mixture until well combined. Next, add 12 Tbsp chilled unsalted butter and pulse until the mixture resembles coarse crumbs. Press this mixture evenly into the bottom of the prepared baking pan. Bake the crust in the preheated oven for 18-20 minutes or until slightly golden.

Prepare the pecan filling: While the crust is baking, prepare the pecan filling. In a medium saucepan over medium heat, combine 3/4 cup brown sugar, 1/2 cup honey, 12 Tbsp unsalted butter, 1/4 cup heavy whipping cream, and 1/4 tsp fine sea salt. Bring the mixture to a boil, then reduce the heat and let it simmer for 2 minutes, stirring constantly to avoid burning. After 2 minutes, remove the saucepan from heat and stir in 1 tsp vanilla extract and 3 1/2 cups chopped pecans until everything is well combined.

Assemble and bake: Pour the pecan filling over the pre-baked crust, spreading it evenly. Return the baking pan to the oven and bake for an additional 20-25 minutes until the filling is set and slightly puffed. Keep an eye on it to ensure it doesn't overbake.

Cool and slice: Once baked, remove the pan from the oven and allow it to cool in the pan for at least 30 minutes. This cooling time is essential as it helps the filling to firm up. After cooling, lift the bars out of the pan using the edges of the parchment or foil and slice them into squares using a sharp knife. Enjoy at room temperature!