First, preheat your oven to 350°F (175°C) and grease a 9×9-inch baking dish.
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In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
Next, in a large bowl, cream together the softened butter and granulated sugar until light and fluffy. Beat in the eggs one at a time, then stir in the vanilla extract. Gradually add the dry ingredients to the butter mixture, alternating with the milk, and mix well after each addition.
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Spread the batter evenly into the greased baking dish, then sprinkle the chopped pecans over the top.
In a separate bowl, combine the brown sugar, boiling water, and vanilla extract for the sauce. Carefully pour the sauce over the cake batter and pecans. Do not stir.
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Bake in the preheated oven for about 35-40 minutes, or until the cake is golden brown and a toothpick inserted into the center comes out clean. Let it cool for a few minutes before serving.
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