Instructions: 1. Toast pecans on cookie sheet in 350i F oven for about 8 minutes or until fragrant. Cool; chop fine with sharp knife. Butter the inside of an 8-inch square glass baking dish. Sprinkle pecans evenly over bottom of dish; set aside.

2. In a heavy 3-quart saucepan, combine sugar, butter, whipping cream and syrup. Bring to a boil over medium heat, stirring constantly. Place candy thermometer in pan. Cook, stirring frequently until temperature reaches 245i F or a tablespoon of mixture dropped into very cold water forms a firm ball when handled. (It is important to stir mixture after it reaches a soft ball stage to prevent scorching.)

3. Pour caramel over pecans. Cool at room temperature for about 1 hour. Run knife around dish edges; invert over cutting surface using edge of knife to help release caramel. Cut into small squares with a wet, sharp knife using a sawing motion. Wrap individually in plastic wrap when cooled completely.

Yield: About 60

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