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Preheat Oven: Preheat your oven to 350°F (175°C). Grease a 9-inch round cake pan generously.
Prepare the Topping: In a small saucepan, melt the butter over medium heat. Add the brown sugar, heavy cream, and salt, stirring until the mixture is smooth and bubbly. Pour this mixture into the prepared cake pan, spreading it evenly. Arrange the pecan halves over the sugar mixture in a single layer.
Make the Cake Batter: In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
Cream Butter and Sugar: In a large mixing bowl, beat the softened butter and granulated sugar together until light and fluffy, about 2-3 minutes. Add the eggs one at a time, beating well after each addition. Mix in the vanilla extract.
Combine Dry and Wet Ingredients: Gradually add the flour mixture to the butter mixture, alternating with the milk, beginning and ending with the flour mixture. Mix until just combined.
Assemble the Cake: Pour the cake batter over the pecan topping in the cake pan, spreading it evenly.
Bake: Bake in the preheated oven for 35-40 minutes, or until a toothpick inserted into the center of the cake comes out clean.
Cool and Invert: Allow the cake to cool in the pan for about 10 minutes. Run a knife around the edges to loosen, then carefully invert the cake onto a serving plate. Let the cake cool completely before serving.
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