Line a large baking sheet with parchment paper or a silicone baking mat.

In a heavy-bottomed saucepan, combine the granulated sugar, butter, and evaporated milk.

Place the saucepan over medium heat and bring the mixture to a full rolling boil while stirring constantly.

Once a full boil is reached, continue to boil for exactly 3 minutes.

Remove the saucepan from the heat source immediately.

Quickly stir in the vanilla extract, shredded coconut, and chopped pecans until the mixture begins to slightly thicken.

Using a tablespoon or cookie scoop, drop rounded portions onto the prepared baking sheet.

Allow the cookies to rest at room temperature for 30 to 45 minutes until fully set and firm.