Preheat oven to 325°F. Grease and line 4 (9-inch) round pans with parchment paper (I used non-stick cooking spray). Set aside.
Into a large mixing bowl, put all the ingredients except the water in the order in which they are listed. Do not stir. Then add the boiling water and mix well. Pour the batter into the prepared pans; bake about 35 minutes or until cake tests done. Cool at least 1 hour before frosting.
For the frosting
Beat cream cheese and butter at medium speed with an electric mixer until creamy. Add dulce de leche, one can at a time, beating until well blended after each addition. Gradually add cream then beat at medium speed until frosting is desired spreading consistency. Spread frosting between each layer and on top and sides of cake.
For the garnish, add pecan halves around the top edge of the cake, then sprinkle with a little bit of kosher salt. Use the salt sparingly as you don't want it to be too salty.