Preheat the oven to 350°F.

Bake the bacon on a cookie sheet until crispy, then chop it into small pieces.

In a medium pot, bring beer, sugar, and salt to a boil. Lower the heat and stir frequently for about 20 minutes.

Stir the chopped bacon into the syrup mixture.

Spread the pecans evenly on the same baking sheet with the bacon grease.

Pour the glaze over the pecans, bake for 20 minutes, then let them cool before serving.