Line a baking sheet with wax paper.

Combine the brown sugar, butter, and water in a heavy saucepan over medium heat. Stir to dissolve the sugar. Continue to stir for 3 to 4 minutes. The mixture will begin to boil. Add the pecans and continue to stir for about 5 minutes.

Remove from the heat. Drop by the spoonful onto the wax paper. Let cool. Remove from the paper with a thin knife.

Pralines may be store in an airtight container at room temperature for about two weeks.