In a medium saucepan over medium heat, combine granulated sugar and water. Do not stir. Cook, swirling the pan occasionally, until the sugar dissolves and turns a deep amber color (8-10 minutes).

Carefully pour in the corn syrup (it will bubble up). Stir to combine.

Remove from heat and carefully whisk in the butter, a piece at a time, until melted and smooth.

Stir in the pecan halves. Pour onto a parchment-lined baking sheet and spread thinly to cool completely. Break into small pieces once cooled.

Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.

Cream together butter, granulated sugar, and brown sugar until light and fluffy. Beat in eggs one at a time, then stir in vanilla.

Whisk together flour, baking soda, and salt. Gradually add to wet ingredients, mixing until just combined. Stir in chopped pecans.

Drop rounded tablespoons of dough onto prepared baking sheets (2 inches apart). Press caramelized pecan pieces into the center of each cookie.

Bake for 10-12 minutes, or until edges are golden brown. Cool on baking sheets for a few minutes before transferring to a wire rack to cool completely.