Have ready a Silpat or a large sheet of wax paper.

Add the water and brown sugar to a large sauté pan over medium-high heat and allow the mixture to rapidly simmer for 2 minutes, stirring constantly. Add the pecans and stir 1 minute more.

Carefully, transfer the pecans to the Silpat and working very quickly sprinkle with salt. If necessary, begin separating the pecans while still warm using two forks to pull them apart. Set aside and allow to completely cool.