- 1½ cups all-purpose flour
- ¼ teaspoon sea salt
- ¾ cups brown sugar; firmly packed
- ½ cup unsalted butter; cut into ½-inch pieces
- ¼ cup light corn syrup
- 6 ounces butterscotch pieces
- A pinch sea salt
- 2 tablespoons unsalted butter
- 1 tablespoon water
- 8 ounces pecan pieces
- Preheat oven to 375ºF.
- In bowl mix flour, salt and sugar. With pastry blender cut in butter until mixture resembles coarse meal. Spread mixture evenly in greased 13-inch-by-9-inch-by-2 inch pan, then with hand press firmly into smooth compact layer.
- Bake in a preheated oven for about 12 minutes or until lightly browned.
- Remove pan to rack while you prepare topping.
- In a large mixing bowl, combine syrup, butterscotch pieces, salt, butter and water in large heavy saucepan.
- With rubber spatula stir over low heat, pressing butterscotch until melted and smooth. A few tiny un-melted pieces of butterscotch are all right. Quickly stir in pecans and remove from heat.
- Working quickly to prevent mixture from hardening, place large spoonfuls on warm baked crust. With back of spoon spread mixture to within ½- to ¾-inch of crust edges During baking, topping will run toward edges.
- Bake in a preheated oven for 10 minutes.
- Cool in pan 30 to 40 minutes or until only slightly warm.
- With small sharp knife loosen around edges, and then cut in 16 bars. Bars in center of pan will appear too soft, but they will become firm as they cool; wait to remove them. With wide metal spatula transfer bars to cutting board; cool thoroughly until firm. Cut each bar in half.

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