Preheat the oven to 350 degrees. Spray an 8 x 8 pan with cooking spray and set aside.
In a medium bowl combine the flour, baking powder, salt, brown sugar, and pumpkin pie spice. Mix well.
Mix the pumpkin, milk, butter, and vanilla in a small bowl. Dump into the bowl with the flour and stir until well combined.
Pour the mixture into the prepared pan.
In a small bowl toss the sugar and pecans together. Sprinkle over top of the cake mixture in the pan.
Combine the brown sugar and hot water and mix well. Gently pour over top of the mixture in the pan. Do not mix!
Bake for 40 minutes. Remove from oven and cool for 5 minutes.
Serve hot with whipped cream or ice cream.