Step 1: Preheat the Oven and Prepare the Pan

• Preheat your oven to 350°F (175°C).
• Grease and flour a 9×13-inch baking pan or two 8-inch round cake pans. Set aside.

Step 2: Prepare the Cake Batter

1. In a large mixing bowl, cream the softened butter and granulated sugar together until light and fluffy, about 3-4 minutes.
2. Add eggs one at a time, beating well after each addition. Stir in the vanilla extract.
3. In a separate bowl, whisk together the flour, baking powder, and salt.
4. Gradually add the dry ingredients to the butter mixture, alternating with milk. Begin and end with the dry ingredients, mixing just until combined after each addition. Be careful not to overmix, as this could affect the cake’s tenderness.

Step 3: Bake the Cake

1. Pour the batter into the prepared baking pan(s), spreading evenly.
2. Bake in the preheated oven for 30-35 minutes if using a 9×13 pan, or 25-30 minutes for two 8-inch rounds. The cake is done when a toothpick inserted into the center comes out clean.
3. Allow the cake to cool in the pan for about 10 minutes, then transfer to a wire rack to cool completely.

Step 4: Make the Salted Caramel Sauce

1. In a medium saucepan over medium heat, add the sugar and cook, stirring constantly with a heatproof spatula until the sugar melts and turns a deep amber color. Be careful not to burn it.
2. Once melted and golden, add the cubed butter. The mixture will bubble vigorously. Continue stirring until the butter is fully incorporated.
3. Slowly pour in the heavy cream while stirring constantly. Allow the sauce to boil for 1 minute.
4. Remove from heat and stir in the sea salt. Allow the caramel to cool slightly until it thickens.

Step 5: Assemble the Cake

1. Place the cooled cake on a serving platter.
2. Drizzle the salted caramel sauce generously over the top, letting it drip down the sides for a beautiful, rustic presentation.
3. Sprinkle chopped pecans over the caramel drizzle, then finish with an additional pinch of sea salt for extra flavor, if desired.