In a medium saucepan, mix the coconut sugar and water listed under “Part I” and bring to a boil over medium-high heat. Let the mixture boil for about 5 minutes or until the sugar becomes smooth, takes a dark caramel color and starts to get thicker.
Meanwhile, in a separate saucepan set over medium heat, mix all the ingredients listed under “Part II” (except for fleur de sel) and cook, stirring occasionally, until the mixture just barely starts to simmer then kill the heat. It is important that you do not let this come to a full boil.
As soon as Part I is ready, slowly pour in the warm coconut milk mixture while constantly stirring with a long handled wooden spoon.
Once all the milk has been added and completely incorporated, bring the caramel to a boil and continue cooking for 3 full minutes while stirring constantly, then turn off the heat and set aside to cool.
When the caramel is down to room temperature, stir in Fleur de sel.
Preheat the oven to 375F; grease a 9” square baking pan with coconut oil then line with parchment paper. The coconut oil will insure that the parchment papers adheres to the pan really well and that no batter will get under it.
Add all the ingredients listed under “Wet Ingredients” to the bowl of your food processor and mix until well combined and smooth.
Mix all the ingredients listed under “Dry Ingredients” to a large mixing bowl and mix with a large whisk until well combined. Add to wet ingredients and resume processing until combined. Pour in the reserved pan, spread as evenly as possible and bake in a 375F for 20-22 minutes. A toothpick inserted halfway between the side and center of the cake should come out clean.
Remove from the oven and place on a rack to cool completely.
Drain the cashew pieces and rinse them really well under cold running water. Place them in a small food processor and process until smooth and creamy.
Transfer that mixture to a large mixing bowl; add the coconut butter and one cup of salted caramel.
Beat on high speed with a hand mixer until light and airy. Refrigerate for about 30 minutes, and then beat again on high for 30 seconds to fluff up.
Mound the frosting right in the center of the brownies and spread it evenly, all the way to the edge, creating little swirls in the icing as you go.
With a spoon, drizzle some salted caramel all over the frosting in a back and forth, criss-crossing motion.
Sprinkle with chopped pecans and fleur de sel; refrigerate until completely chilled then cut into 16 squares.
Store in the refrigerator in an airtight container for up to a week.
You will end up with leftover caramel. Keep it in the fridge in an airtight container for up to a month. It will become firm when chilled but you can gently reheat it to bring it back to its liquid form.