Preheat the oven to 350℉. Spray a 24-count muffin pan with nonstick spray.
PREPARE THE DOUGH:
In a medium bowl, use a hand mixer to combine the butter and cream cheese. Add the flour, and mix until well-blended. Cover and refrigerate for 30 minutes.
MAKE THE FILLING & ASSEMBLE THE TASSIES:
Divide the dough into 24 even pieces (using a scoop makes this easier). Using a small wooden tart tamper, press the dough into the bottoms and sides of the prepared muffin pan. If you don't have a tart tamper, you can use your fingers to press the dough into the cups. The dough should reach the top of the cups. Evenly divide ½ of the chopped pecans between the muffin cups and set aside.
In a large mixing bowl, whisk together the melted butter, egg, vanilla and salt. Add the brown sugar and ½ of the remaining pecans and mix until blended and smooth. Using a small scoop, fill each cup evenly to about ¾-full and sprinkle the last of the remaining chopped pecans evenly among the cups. Bake for 20 to 25 minutes or until the center is almost set. Remove from the oven and cool completely in the pan on a wire rack.