Preheat oven to 300 degrees F (150 degrees C).
Place Pecans (1/3 cup) on a baking sheet and toast for 10-12 minutes until browned and fragrant. Transfer pecans to a cutting board and chop.
In a medium saucepan, add Granulated Sugar (1 cup), Light Corn Syrup (1 tablespoon) and Bourbon (3 tablespoon). No need to stir.
Place saucepan over medium to medium high heat (depending on how hot your stove runs).
Bring mixture to a rolling boil and watching the sugar mixture deepen in color. It will go from a light corn-syrup color to light brown.
Then, from light brown to amber. The change between light brown and amber is quick. Be ready for it.
When it achieves a deep brown (not burnt) color, pour the Heavy Cream (3/4 cup) into the center of the pan. It will steam and bubble vigorously -- that's ok.
When it calms, remove it from the stove.
Stir in the Fine Sea Salt (1 teaspoon) and Pecans (1/3 cup).
Let it cool for about 10 minutes.
Stir in the remaining Bourbon (1 teaspoon).
Transfer to a glass storage container. You can store sauce in the refrigerator for up to two weeks.
Perfect on ice cream or enjoy straight from the spoon.