Combine the sugar and butter in a small saucepot over medium heat. After about 4 minutes, the butter will melt.
At the 8-minute point, add the Biscoff Spread. The sauce will solidify and then separate. This is normal.
At the 12-minute mark, add the milk. Stir to combine.
Once the ingredients are combined and no longer separated, remove from heat and add the pecans.