Preheat your oven to 350°F (175°C). In a mixing bowl, combine cold butter, all-purpose flour, and granulated sugar. Blend until the mixture resembles coarse crumbs. Press this mixture into the bottom of a lined 9x13-inch baking dish. Bake for 15-18 minutes until lightly golden.

In a saucepan over medium heat, combine unsalted butter and sugar, stirring until melted and bubbly, about 5 minutes. Gradually whisk in heavy cream, ensure it’s smooth, and cook for an additional 3-4 minutes, stirring constantly. Fold in toasted pecans after it thickens.

Pour the warm caramel mixture over the pre-baked crust, using a spatula to spread it evenly. Return the dish to the oven and bake for an additional 10-12 minutes until the caramel is bubbly and slightly darker in color.

Remove the baking dish and let it cool for 10 minutes. Melt the chocolate chips in a microwave-safe bowl in 30-second intervals, stirring until smooth. Pour the melted chocolate evenly over the caramel layer.

Allow the dessert to cool at room temperature for at least 1 hour, then refrigerate for about 30 minutes for cleaner cuts. Slice into squares when fully chilled.