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1
Preheat oven to 350F and butter and flour a 13- by 9- by 2-inch baking pan, knocking out excess.
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2
Beat together butter and brown sugar in a large bowl with an electric mixer until light and fluffy.
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3
Beat in 1 tablespoon vanilla and eggs.
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4
Sift in flour with salt and baking powder and beat until just blended.
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5
Spoon batter into pan, spreading it evenly, and bake in middle of oven until it pulls away slightly from sides of pan and a toothpick inserted in center comes out with crumbs adhering, 20 to 30 minutes.
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6
Cool base completely in pan on a rack.
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7
Bring granulated sugar, corn syrup, a pinch of salt, and water to a boil in a 2-quart heavy saucepan over moderate heat, stirring constantly until sugar is dissolved.
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8
Continue to boil mixture, without stirring, until it turns a golden caramel.
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9
Remove pan from heat and carefully add cream and remaining 1/2 tablespoon vanilla (mixture will bubble up and steam).
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10
Return pan to moderate heat and cook, stirring until smooth.
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11
Stir in pecans and immediately pour mixture over base, tilting baking pan and spreading evenly.
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12
Cool mixture completely in pan on rack and cut into bars.
