In a medium saucepan over medium heat, combine sugar, heavy cream, and butter. Stir constantly until the mixture begins to boil.

Continue to cook, stirring frequently, until the mixture reaches a soft-ball stage (238°F / 114°C) or thickens enough to coat the back of a spoon, about 5-7 minutes.

Remove saucepan from heat and stir in shredded coconut, chopped pecans, vanilla extract, and salt until well combined.

Using a spoon, drop small mounds of the mixture onto a parchment-lined baking sheet.

Let cookies cool at room temperature for at least 30 minutes or until completely set and firm.