Line a 9x9-inch baking pan with parchment paper.

In a medium saucepan, combine the sugar, butter, and heavy cream, and stir over medium heat until smooth and boiling.

Allow the mixture to boil for about 5 minutes without stirring.

Remove from heat and stir in the vanilla extract, salt, and chopped pecans.

Carefully pour the fudge mixture into the prepared pan.

Let the fudge cool at room temperature for at least 2 hours.

Lift the fudge out of the pan using the parchment paper and cut into squares or rectangles.

Store the fudge in an airtight container at room temperature or in the refrigerator.