Preheat your oven to 175°C (350°F). Line a 9-inch square baking pan with parchment paper, allowing some overhang for easy removal.
In a mixing bowl, combine the flour and salt. Add the cold, cubed butter and use a pastry cutter or your fingers to work it into the dry ingredients until the mixture resembles coarse crumbs. Press this mixture evenly into the bottom of the prepared pan to form the crust. Bake for 15 minutes until lightly golden and fragrant.
While the crust bakes, toast the pecans in a dry skillet over medium heat for about 5 minutes, stirring often, until they smell nutty and are golden. Let them cool slightly, then chop roughly and set aside.
In a saucepan, combine the maple syrup, heavy cream, and brown sugar. Bring to a gentle simmer over medium heat, stirring constantly. Once it starts bubbling, cook for 2-3 minutes until slightly thickened and fragrant with caramel notes. Remove from heat and stir in the vanilla extract and a pinch of smoked sea salt.
Pour the hot maple filling over the baked crust, spreading it evenly with a spatula. Sprinkle the toasted pecans over the filling, pressing them lightly into the surface.
Bake for an additional 20-25 minutes until the filling is bubbling around the edges and the pecans are toasted and fragrant. The top should be golden and glossy.
Remove from the oven and let the bars cool completely in the pan on a wire rack for at least 2 hours. This allows the filling to set and become chewy yet gooey.
Once cooled, lift the bars out using the parchment overhang and cut into squares with a sharp knife. Sprinkle a pinch of flaky sea salt on top of each bar for a perfect salty-sweet finish.
Serve at room temperature or slightly warmed for an irresistibly gooey texture. Enjoy the nostalgic richness with a touch of smoky salt.
