Preheat oven to 350°. Stir together warm water and sugar, stirring until sugar is dissolved. Soak pecan halves in water mixture 10 minutes; drain well. Sprinkle 2 Tbsp. kosher salt in a 15- x 10-inch jelly-roll pan. Arrange pecans in a single layer in pan; sprinkle with 1 Tbsp. kosher salt. Bake 15 to 18 minutes or until toasted and fragrant. Toss pecans in a strainer to remove excess salt, if desired.