Step 1 Heat the oven to 250 degrees. In a small saucepan, combine the sugar with 1 cup water and bring to a simmer, stirring until the sugar is dissolved. Add the pecans, reduce the heat to a low simmer and poach until tender, about 15 minutes.
Step 2 Strain the pecans, discarding the poaching liquid, and spread the nuts in a single layer on a parchment-lined baking pan. Toast until they are crisp, about 30 minutes. Store at room temperature in an airtight container until needed. Makes slightly more than needed for the recipe.