Bring sugar and water to a boil in a heavy saucepan.

Stir in pecans.

Continue to boil and stir frequently with a wooden spoon until liquid boils out. This should take about 7 or 8 minutes. DON'T WALK AWAY.

Line a baking pan with foil and spray with non-stick spray.

Once the liquid boils out, pour the pecans onto the foil in a single layer.

Sprinkle with salt.

Bake in preheated oven at 300° for 10 to 20 minutes or until lightly toasted. (Oven temperatures vary so keep an eye on them)

Cool completely before serving.

May be stored in an airtight container for up to 5 days.