Coat 16 cups of two 12-cup mini muffin tins with cooking spray. Bring sugar and corn syrup to a boil in a medium saucepan, stirring and brushing down sides with a wet pastry brush to prevent sugar crystals from forming, until sugar dissolves. Cook, swirling occasionally, until mixture just starts to turn golden around edge.
Stir in pecans. Cook, stirring occasionally, until mixture is pale amber, about 8 minutes. Working quickly, spoon caramel into muffin cups (about 1 tablespoon each), and immediately sprinkle with salt. Let cool completely. Remove from tins. (You may need to bang the tins to release.)
The Pecan Sea-Salt Drops can be stored in an airtight container at room temperature for up to 1 week.