If you don't have premade caramel or dulce de leche, you can make it by boiling a can of condensed milk in a pot of water for 3 hours, ensuring the can is fully submerged.

Preheat your oven to 250°F. Line a baking sheet with parchment paper and draw 3 - 6 inch circles on it. Turn the paper over. Finely chop the pecans and toss them in a tablespoon of powdered sugar. Set aside.

In a mixer bowl, beat the egg whites and cream of tartar on medium-low speed until soft peaks form. Gradually add the sugar, one tablespoon at a time, and beat on high speed until stiff, shiny peaks form. Beat in the vanilla extract. Sprinkle vinegar and cornstarch over the meringue and gently fold in with a spatula. Fold in the pecans.

Transfer the meringue to a piping bag with a large round tip. Using the drawn circles as a guide, pipe the meringue starting from the center and moving outward. Smooth the tops with an off-set spatula.

Bake for about 1 hour 30 minutes until the meringue is dry and crisp. Turn off the oven, leave the door slightly open, and let the meringues cool completely inside.

Whisk the heavy cream, powdered sugar, and vanilla extract in a mixer bowl until stiff peaks form.

Place a layer of meringue on a serving plate, top with caramel, and then whipped cream. Repeat with the remaining layers. For the top layer, finish with whipped cream and drizzle with caramel. Add chopped pecans if desired.