• Preheat oven to 350 degrees F. Grease and line a 9x9-inch pan with parchment, leaving a 2-inch overhang on the sides. 

Crust

• In the bowl of a stand mixer fitted with the paddle attachment or in a mixing bowl using a hand mixer, beat the butter and granulated sugar on medium speed until light and fluffy, about 3 minutes.
  13 tbsp butter, ¼ cup granulated sugar
• Add the egg and vanilla extract and beat until combined. 
  1 egg, 1 tsp vanilla extract
• In a separate bowl, whisk together flour, baking powder, and salt. Add the dry ingredients to the butter mixture and mix on low speed until combined. 
  1 ½ cups all-purpose flour, ¼ tsp baking powder, ¼ tsp salt
• Transfer the dough into the prepared pan and an offset spatula to press and spread the dough evenly into the bottom of the pan (the dough will be sticky). Use a fork to poke a few holes into the crust and bake for 15 minutes. Place the pan on a wire rack to cool while making the filling. 

Filling

• Combine the butter, honey, light brown sugar, and zests in a medium, heavy-bottomed saucepan. Cook over medium heat, whisking until the butter has melted. Bring to a boil and then cook for 3 minutes, stirring frequently.
  11 tbsp butter, ⅓ cup honey, 1 cup light brown sugar, ½ tsp orange zest, ½ tsp lemon zest
• Remove the saucepan from the heat and stir in the heavy cream and vanilla extract.
  2 tbsp heavy cream, 1 tsp vanilla extract
• Stir in the chopped pecans and mix to combine. 
  10 oz pecans
• Pour mixture over the crust and spread it evenly. Bake for 20-30 minutes, or until the filling has thickened (filling will continue to set as it cools). Transfer the baking pan to a wire rack to cool completely. 
• Once completely cool, use the parchment paper to lift out of the pan and cut into bars. 
• Optional: Dip the bars or drizzle with melted chocolate and then top with flakey sea salt. 
  7 oz chocolate, Flakey sea salt