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Prep. Spray an 8 x 8 inch baking dish with cooking spray and line it with parchment paper, leaving a 2 inch overlap on the sides, so you can easily pull the fudge out.
Sift the dry ingredients. In a microwavable bowl, sift the powdered sugar and cocoa powder. Add the salt and mix.
Incorporate the milk. Add milk and vanilla extract and using a plastic spatula or wooden spoon mix everything together. You'll have big lumps and still some of the powdered sugar and cocoa will be dry but don't worry, that's ok.
Microwave. Place the butter on top, just a butter stick right out of the fridge, doesn't need to be melted. Place the bowl in the microwave oven and microwave on high for 2 minutes.
Mix the fudge and add pecans. Remove the bowl from the microwave and using the spatula or wooden spoon mix it all together until smooth. When you first take it out of the microwave, you might still see a big chunk of butter, but that's ok, keep on stirring and the butter will melt. You'll notice as you're stirring the mixture will quickly thicken. Stir in the pecans.
Transfer fudge to a baking dish. Transfer the fudge to the prepared baking dish and spread it evenly. Sprinkle with fleur de sel or any flaky salt, if preferred..
Chill before serving. Refrigerate for at least an hour or until it sets. Cut into pieces and serve.