Step 1: Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans (or a 13×9-inch baking dish). Set aside.

Step 2: In a skillet over medium heat, melt 1 tablespoon of butter and toast the chopped pecans until fragrant and lightly browned, about 4–5 minutes. Set aside to cool.

Step 3: In a large mixing bowl, cream the softened butter and granulated sugar until light and fluffy (about 3–4 minutes). Add eggs one at a time, beating well after each addition. Mix in the vanilla extract.

Step 4: In a separate bowl, whisk together flour, baking powder, baking soda, and salt. Gradually add dry ingredients to the creamed mixture, alternating with milk, beginning and ending with the flour mixture. Stir in the toasted pecans.

Step 5: Divide the batter evenly between prepared pans (or pour into the 13×9 pan). Bake for 30–35 minutes, or until a toothpick inserted in the center comes out clean. Allow the cakes to cool in pans for 10 minutes, then transfer to a wire rack to cool completely.

Step 6: In a medium saucepan, combine half-and-half (or milk), brown sugar, and ¼ cup butter. Bring to a boil, stirring constantly. Reduce heat and simmer for 2–3 minutes. Remove from heat and stir in vanilla. Gradually beat in confectioners’ sugar until the icing is smooth and thickened.

Step 7: Once the cake is completely cool, spread the icing evenly over the top (and between layers if using round pans). Let the icing set slightly before slicing and serving.