Preparation

Preheat oven to 350°

In a medium bowl; combine brown sugar and whipping cream.
Add the pecans and gently fold in.
Place the butter on a small sheetpan and put in oven to melt.
When melted, add the pecan mixture and spread evenly.  (it will not cover the pan)
Bake in oven for about 10-12 minutes or until coating is dry and slightly crystallized.  Stir once.
Remove and cool.  
If not serving immediately, store in air-tight container.