Combine sugar & baking soda in 3 quart saucepan; mix well. Stir in cream. Bring to boiling over medium heat, stirring constantly. Cook & stir to soft-ball stage (234ºF) (Mixture caramelizes slightly as it cooks.)
Remove from heat; add butter. Stir in pecans; beat till thick enough to drip from spoon (takes only 2-3 minutes).
Drop from tablespoon on waxed paper. If candy becomes too stiff to drop, add a tablespoon of hot water.