Sift together flour and powdered sugar. Cut in 3/4 cup softened butter using a pastry blender or fork just until mixture resembles coarse crumbs meal. Pat mixture on bottom and 1 1/2 inches up sides of a lightly greased 13"x9" baking pan.

Bake at 350° for 20 minutes, or until edges are lightly golden. Cool. In a saucepan over medium-high heat, bring brown sugar, honey, 2/3 cup butter, and whipping cream to a boil. Stir in pecans and pour into prepared crust.

Bake at 350° for 25 to 30 minutes, or until golden and bubbly. Cool in pan on a wire rack. Cut into 2-inch squares. Makes about 28 squares.