Line another small rimmed baking sheet with a Silpat baking mat.
Cook granulated sugar, butter, and 2 tablespoons of water in a small saucepan over medium-low heat, stirring gently with a heatproof rubber spatula, until sugar is dissolved.
Increase heat to medium and bring syrup to a rapid simmer.
Cook, without stirring, swirling pan often, until syrup turns a deep amber color, 8–10 minutes.
Immediately remove saucepan from heat and stir in pecans.
Once pecans are well coated, add baking soda and salt and stir to incorporate (mixture will foam and sputter as the baking soda aerates the caramel).
Working quickly (it will harden fast), scrape mixture onto prepared baking sheet and spread into a thin layer.
Let cool completely, 5–10 minutes.
Chop into pea-size pieces; set aside.