Steps:
- Preheat oven to 350°F and butter and flour a 13- by 9- by 2-inch baking pan, knocking out excess.
- Beat together butter and brown sugar in a large bowl with an electric mixer until light and fluffy. Beat in 1 tablespoon vanilla and eggs. Sift in flour with salt and baking powder and beat until just blended.
- 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. Cool base completely in pan on a rack.
- 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. Continue to boil mixture, without stirring, until it turns a golden caramel. Remove pan from heat and carefully add cream and remaining 1/2 tablespoon vanilla (mixture will bubble up and steam). Return pan to moderate heat and cook, stirring until smooth. Stir in pecans and immediately pour mixture over base, tilting baking pan and spreading evenly.
- Cool mixture completely in pan on rack and cut into bars.
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