For the crust:
Preheat the oven to 350-degrees. Spray the baking dish, line with parchment paper, leaving enough overhang to lift the bars out. Then spray the paper again.
In a large bowl, whisk the flour together with the powdered sugar and kosher salt.
Cut the butter into smaller pieces, about 1 tablespoon each, and toss into the flour mixture.
Using a pastry blender, work the butter into the flour until it looks like coarse meal.
Pour the crust mixture into a 9” x 13” baking dish that has been sprayed with a cooking spray. Press the dough evenly into the bottom of the baking dish and about 1" up the sides.
Bake the crust in a 350-degree oven for 20 minutes or until it is set. Let the crust cool for about 15 minutes. While the pastry cools make the filling.
For the pecan filling:
In a large bowl whisk the brown sugar with the eggs, corn syrup, butter, vanilla extract and kosher salt.
Stir in the pecans.
Pour the filling over the top of the pastry crust.
Bake for 30 to 35 minutes or until the filling is just set in the center. (Internal temperature should be around 195-degrees.) Cool the pecan bars in the baking pan set on a wire rack. Once completely cool, cut into bars.