Toast pecans or almonds in a preheated oven at 350°F (175°C) for 5-7 minutes, or in a dry skillet, until fragrant. Let them cool, then coarsely chop and set aside.

Line a baking sheet with parchment paper or a silicone baking mat and lightly grease it for easy removal of the praline.

Combine granulated sugar and water in a heavy-bottomed saucepan, stirring gently over medium heat until the sugar dissolves.

Increase heat to medium-high and bring the mixture to a boil without stirring; you can gently swirl the pan occasionally.

Cook the syrup until it reaches a deep amber color, which typically takes 8-12 minutes, watching it closely to prevent burning.

Remove from heat and stir in butter, vanilla extract, and salt carefully; continue stirring until butter is fully incorporated.

Quickly add the chopped toasted nuts to the caramel and stir briskly to ensure even coating.

Pour the hot praline onto the prepared baking sheet and spread into a thin, even layer using an offset spatula.

Allow the praline to cool completely at room temperature for 30-60 minutes, ensuring it fully hardens.

Once hardened, break the praline into irregular, bite-sized pieces and store in an airtight container.