For The Cake, Place A Rack In The Center Of The Oven, And Preheat The Oven To 350°F.
Set Aside An Ungreased 13″ × 9″ Metal Baking Pan.
Sift Flour, Sugar, Cocoa, Baking Soda, And Salt Several Times To Combine Well.
Place In The Baking Pan, And Sift Several Times To Combine Well.
With Your Fingers, Make 3 Wells In The Dry Ingredients.
Into One Well, Pour The Oil.
Into Another, Pour The Vinegar.
Into The Third, Pour The Vanilla.
Stir With A Wooden Spoon To Combine The Ingredients Loosely.
Pour 1 Cup Of The Warm Water Over The Ingredients In The Pan, And Stir To Combine.
Pour The Second Cup Into The Pan, And Stir To Combine Well.
Place The Pan In The Oven.
Bake The Cake Until The Top Springs Back When Lightly Pressed With A Finger, 25 To 30 Minutes.
Remove The Pan From The Oven To Cool.
For The Icing, Place The Brown Sugar, Butter, Milk, Salt, And Vanilla In A Medium-Size Saucepan Over Medium Heat.
Bring To A Boil, Stirring.
Let The Mixture Boil For 1 Minute.
Remove The Pan From The Heat.
Place The Pan In A Large Bowl Filled With 2 Cups Of Ice.
Whisk The Icing Until It Begins To Thicken And Is Of Spreading Consistency.
Pour The Caramel Icing Over The Warm Cake, Spreading The Icing To The Edges And Corners Using A Small Spatula.
If Desired, Sprinkle On Chopped Pecans While The Icing Is Warm.
Let The Cake Rest For 30 Minutes So The Icing Hardens And Makes Slicing Easy.