Place butter in a medium-sized pan and cook over medium/low heat until butter is melted. Then increase heat and cook until golden brown specks appear. Allow to cool before proceeding.

Preheat oven to 350F and grease 3 8” round baking pans. Line with parchment paper.

In a large bowl, whisk together cake flour, sugars, baking powder, baking soda, and salt.

Add browned butter to the dry ingredients and mix with an electric mixer until incorporated.

In a separate bowl, whisk together buttermilk, eggs, and vanilla, then slowly mix into the flour mixture.

Stir in pecans until well incorporated.

Divide batter into prepared pans and bake for 30 minutes until a toothpick comes out clean. Let cool in pans for 15 minutes before transferring to a rack.

Combine butter, cream cheese, brown sugar, vanilla extract, and salt in a bowl; beat until smooth.

Gradually add powdered sugar until fully combined, scraping bowl periodically.

Add heavy cream and beat on high speed for 30 seconds.

Level cakes if needed, decorate with frosting, and top with finely chopped pecans if desired.