Preheat oven to 300°. Spread pecans in a single layer on a baking sheet.
Bake in the preheated oven for 5 to 8 minutes, stirring once or twice,
watching carefully as they will burn easily.
Remove from the oven when browned and fragrant.

Cut baby carrots in half cross-wise. In a saucepan over medium heat,
bring water, carrots, salt and 1 T of butter to a gentle boil.
Reduce heat to low. Cover and simmer 10-15 minutes,
or until tender but firm. Drain and set aside.

Return pan to the stove on medium heat, and melt the remaining 2 Tbsp butter.
Cook shallots, stirring occasionally, until translucent.
Add Marsala and sugar, and stir continually until sugar is completely dissolved.
Continue simmering until sauce has thickened slightly.

Once thickened, toss carrots and pecans with the sauce until well coated.
Garnish with parsley if desired. Serve immediately.