Preheat your oven to 350°F (175°C) and line a 9x13-inch baking dish with parchment paper.

Combine cold butter, all-purpose flour, and granulated sugar in a mixing bowl until crumbly. Press firmly into the baking dish.

Bake the crust for 15-18 minutes until golden brown. Keep an eye on it to avoid over-baking.

In a medium saucepan, combine granulated sugar and unsalted butter over medium heat, stirring constantly until light amber, about 5 minutes.

Whisk in the heavy cream until smooth and fold in the toasted pecans.

Pour the caramel mixture evenly over the baked crust and return to the oven for 10-12 minutes.

Melt chocolate chips in a microwave-safe bowl in 30-second intervals, stirring until smooth.

Pour the melted chocolate over the caramel layer and spread evenly.

Allow the bars to cool at room temperature for at least 1 hour.

Refrigerate for an additional 30 minutes, then slice and serve.