Preheat oven to 350 degrees, line inside of an 8x8 inch baking dish, or equivalent, with parchment paper, and grease sides lightly with oil of choice.
Bring water to a boil. Add oats, reduce to a simmer, and cook for 5 minutes, stirring occasionally, until oats are cooked through and have absorbed the water. Remove from heat and stir in ground flax seeds.
In a separate pan, add coconut sugar and coconut milk. Bring mixture to a boil and cook over medium heat for 15 minutes or mixture thickens to a caramel consistency. Remove from heat and add vanilla extract, This should yield 2 cups.
Chop pecans slightly and add to oats. Fold in half of the toffee mixture (approximately 1 cup) to oats and stir to combine.
Press out mixture firmly into lined baking dish and bake for 20 minutes, or until firm to the touch.
Cool before cutting into bars and drizzle with remaining toffee mixture. Top with pecans and salt.