Preheat oven to 350 degrees F (175 degrees C). Grease a 12-cup muffin tin.
In a large bowl, cream together butter and sugar. Beat in corn syrup, vanilla, eggs and salt until light and fluffy. Gradually stir in flour and baking powder until well blended.
Spoon about 1 tablespoon of batter into each muffin cup. Place 1 teaspoon of raisins and 1/2 teaspoon of pecans (if desired) on top of the batter in each cup. Bake in preheated oven for 15 to 20 minutes, or until golden brown.
Allow to cool for 5 minutes before removing from the pan. Serve warm or at room temperature.
Interesting Facts
Butter tarts were first made in Canada in the late 1800s.
Today, butter tarts are a popular dessert all throughout Canada.
The traditional version of butter tarts is made with raisins, but other variations may include chocolate chips, nuts, or dried cranberries.