Step #2 Spray a 9x13 pan with cooking spray & dust with flour.
Step #3 In a medium bowl, beat the eggs with a whisk.
Step #4 Stir in the brown sugar until smooth.
Step #5 Pour into the top of a double boiler.
Step #6 Cook the mixture over simmering water for 20 mins, stirring constantly, until it reaches the soft boil stage on a candy thermometer, 240 degrees.
Step #7 Let cool for 5 mins.
Step #8 Sift the flour & baking powder together then stir it into the cooked mixture.
Step #9 Add vanilla & pecans.
Step #10 Pour the batter into the prepared pan & place the pan in the oven.
Step #11 Bake for 12 mins.
Step #12 Allow to cool completely in the pan before cutting into pieces.
Step #13 Store in the refrigerator in an airtight container.