Position a rack in the center of the oven and preheat the oven to 350ºF. Spray a mini muffin pan liberally with cooking spray, set aside.

In a medium bowl, combine the condensed milk, corn syrup, egg, vanilla extract, and salt. Using a whisk, beat the mixture until everything is combined. Fold in the pecan pieces, set aside.

Using a 2 ½ inch cookie cutter dipped in flour, cut out 24 rounds from each puff pastry sheet. You can make all 72 pecan pie bites together or make them as needed.

Pierce several holes through the puff pastry rounds using a fork. You want most of the surface to be covered with holes. Lay the puff pastry cut outs in the mini muffin pan and make sure they sit flat. You don't want any air bubbles caught between the puff pastry and the pan.

Drop a little less than a tablespoon of the pecan pie filling into each puff pastry round. You can add additional pecan pieces on top if desired, but try to not let the filling run over the sides of the puff pastry.

Bake for 14-17 minutes or until the puff pastry starts to brown. The pecan pie filling may not be completely set, that's okay. Be careful not to overbake. Mine took 16 minutes exactly. Some of the pie filling may run over the sides, that's okay, it adds a nice little bubbly, golden crunch around the rim of the pecan tarts.

Allow the tarts to cool completely before serving. Top with a tiny dollop of whipped cream. Any leftovers can be stored in an airtight container at room temperature.