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 come to a rapid simmer. Stir until sugar is completely dissolved. Should take about 1 ½ - 2 minutes. Stir in the pecans to evenly coat. Sprinkle with Kosher salt and stir once more.

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