Step 1. Preheat oven to 350 degrees.
Step 2. Spray the bottom of a 9 x 13 inch baking pan with baking spray. Put parchment paper on the 9 x 13 inch baking pan.
Step 3. Spray a coat of baking spray on the parchment paper.
Crust:
Step 1. Add one cup of butter and one half cup of brown sugar in a mixing bowl.
Step 2. With an electric mixer cream the butter and sugar together until light and fluffy. . ( About three minutes.)
Step 3. Add 1 ½ tsp of vanilla and water to the butter and sugar mixture. Mix until combined.
Step 4. Reduce the speed on the mixer, add flour mixing until coarse crumbs form.
Step 5. Spoon the dough to the prepared baking pan, press the dough into the baking pan. Use an offset spatula to spread the dough evenly in the baking pan.
Step 6. Bake at 350 degrees for 15 minutes. The crust will be light brown.
Topping:
Step 1. Add the remaining butter (one cup) to a saucepan, on medium-high. Stir in the rest of the brown sugar and all of the corn syrup.
Step 2. Stir until all ingredients are combined.
Step 3. Bring the contents to a boil. Stir often for 3 minutes. (The mixture should be light and airy.)
Step 4. Take the saucepan off the stove. Stir in the heavy cream and the rest of the vanilla. Stir until well blended.
Step 5. Stir in the pecans until they are well coated. Pour the pecan mixture over the baked crust.
Step 6. Put the baking dish (with pecan topping) back into the oven. Bake at 350 degrees for 25 minutes.
Step 7. Remove from the oven, setting the baking pan aside until completely cooled. Slice and serve.