Preheat your oven to 350°F (175°C). Spread the pecans in a single layer on a baking sheet and toast them for 8-10 minutes, stirring halfway through. Once toasted, remove from the oven and let them cool. Roughly chop the pecans and set aside.

In a medium saucepan, combine the maple syrup and water. Place the saucepan over medium heat and bring the mixture to a gentle simmer, stirring occasionally.

Add the cubed butter to the saucepan and stir continuously until the butter is fully melted and incorporated into the syrup.

Add the chopped, toasted pecans to the saucepan and stir to evenly distribute them throughout the syrup.

Reduce the heat to low and simmer for 5 minutes, allowing the syrup to thicken slightly and the flavors to meld together.

Remove the saucepan from the heat and stir in the vanilla extract. Taste and add a pinch of sea salt to enhance the flavor.

Let the syrup cool for a few minutes before serving. As it cools, it will thicken slightly.