Grease the edges of a rimmed baking sheet. Line the bottom of the pan with parchment paper. Set pan aside. (Tip: Use a long piece of parchment paper so that it hangs over the edges by 1-2”. This will make it easier to remove the cookies later. This is an important step!)

In a medium bowl, add the flour, baking powder and salt. Stir together until well combined. Set aside.

Using a countertop mixer, cream together the butter and sugar until light and fluffy (3-4 minutes on medium speed).

Add the eggs and vanilla; mix on low speed until well combined.

Add the flour mixture; mix on low speed until well combined.

Press dough evenly into prepared baking sheet. (Tip: This dough is sticky. Use a piece of wax paper to press the dough evenly into the pan.)

Bake at 375°F for 22-24 minutes, or until light golden brown in color. Allow cookies to cool before adding Caramel Pecan Topping.

Spread the pecans evenly on a sheet pan and bake at 350°F for 7-8 minutes. Set pecans aside.

Using a medium saucepan, add the sugar and place over medium heat. Heat until sugar begins to melt. Continue melting the sugar, stirring occasionally, until it's fully melted and turns light golden brown. (If you have a candy thermometer, heat the sugar until it reaches Firm Ball stage, or ~245°F.)

Remove pan from heat and carefully pour in the heavy cream. (Note: Use caution at this step as the mixture will boil vigorously and then harden when the cream is added.)

Return pan to low heat. Heat, stirring occasionally, until mixture dissolves and is smooth.

Remove pan from heat and stir in the butter, vanilla, salt and toasted pecans.

Pour Caramel Pecan Topping over baked (and cooled) cookie crust. Bake at 350°F for 10-12 minutes, or until topping begins to bubble at edges of pan.

Remove from oven and let cool completely. (If needed, you can throw the pan in the refrigerator to speed up this step.)

Slice cookies into triangles or squares before serving.