01 - Preheat oven to 350°F. Line an 8x8-inch baking pan with parchment paper, leaving an overhang for easy removal.
02 - In a mixing bowl, cream together softened butter and powdered sugar until light and fluffy. Add flour and salt, mixing until a soft, cohesive dough forms.
03 - Press the dough evenly into the prepared pan. Bake for 12 to 14 minutes, or until lightly golden. Remove and allow to cool slightly.
04 - In a small saucepan over medium heat, combine brown sugar and butter, stirring until melted and smooth, about 2 minutes.
05 - Add heavy cream and salt to the saucepan. Continue to cook, stirring constantly, for 2 to 3 minutes until slightly thickened. Remove from heat and mix in root beer extract.
06 - Pour the warm caramel over the cooled base. Sprinkle chopped toasted pecans on top, pressing gently to adhere them to the caramel.
07 - If desired, drizzle melted caramel candies over the pecans for extra sweetness. Finish with a sprinkle of flaky sea salt.
08 - Allow to cool completely. Refrigerate for 30 minutes to ensure firm slicing, then lift from pan and cut into 24 bite-sized squares.