Preheat oven to 350 degrees F.
In a medium bowl combine pecans, brown sugar, and heavy cream. Spread into a square baking pan, sprayed with cooking spray. Bake in the preheated oven for about 20 minutes, or until coating is dry, and slightly crystallized, stirring once. Remove from oven to cool and stir once more. If not serving immediately, store in an airtight container.