Melt butter over medium-low heat in a small saucepan.
Add 1/2 cup brown sugar and salt and whisk together.
Continue whisking and when bubbles begin to form around the edges, slowly pour in the milk and bring to a simmer, continuing to whisk until more bubbles begin to form. Remove from the heat.
Fill each coffee cup halfway with milk mixture, then top up with espresso.
Topping
Combine the heavy cream with the sugar and whip until soft peaks form.
Fill each mug with generous amounts of whipped cream.
In your coffee grinder, coarsely chop the pecans with 1/4 cup brown sugar and sprinkle on top.
