• Begin by preheating the oven to 350°F. Prepare a 9-inch square pan by lining it with heavy-duty aluminum foil, leaving some overhang for easy lifting later. Lightly coat the foil with nonstick spray.

For Crust:

• In a food processor, combine flour, cornstarch, powdered sugar, and salt. Pulse the ingredients together, then add the pieces of cold butter. Continue to pulse until the mixture resembles coarse crumbs, which may appear dry but is ideal. Firmly press this mixture into the bottom of the prepared pan and refrigerate for about 15 minutes.
• Bake the crust in the preheated oven for approximately 17 minutes, or until set (avoid browning). Allow it to cool once done.

For Pecan Topping:

• In a medium saucepan, melt 12 tablespoons of butter over low heat with brown sugar, honey, vanilla, and a pinch of salt. Stir this mixture until the sugar has completely dissolved, then increase the heat slightly and allow it to boil gently for 3 minutes.
• Once the sugar mixture is ready, stir in heavy cream and the coarsely chopped pecans. Pour this luscious pecan mixture over the cooled crust and bake it again for about 20 minutes, or until the filling is bubbly and has a caramel-like appearance.
• Once baked, let the bars cool completely in the pan. Use the foil edges to lift them out and slice into 2-inch squares. Store any leftover bars in an airtight container at room temperature or freeze them for extended freshness.