Preheat oven to 350° F. Lightly grease a 15 x 10-inch sheet pan; set aside.
Using an electric mixer, cream together the butter and sugar in a large mixing bowl until smooth. Add 2 tablespoons heavy cream and egg yolks, mixing until smooth. Slowly add flour, mixing until just incorporated. Do not overmix.
Press into the prepared sheet pan and bake for 8 to 10 minutes until barely golden. Let cool. Reduce oven temperature to 325° F.
In a medium saucepan, melt together the butter, brown sugar, sugar and honey. Bring to a boil and boil for 3 minutes.
Stir in cream and remove from heat. Stir in pecans and pour into the pre-baked cookie shell.
Bake at 325° F for 20 to 25 minutes until bubbling on top. Cool and cut into 1 1/2-inch squares.
Makes: about 60 squares