Preheat the oven to 350°F and lightly grease a 13x9 inch baking dish.
In a stand mixer, mix together 2 cups of flour, 1 cup of brown sugar, and 3/4 cup of butter until crumbly.
Evenly press the mixture into the prepared baking dish.
In a medium saucepan, heat 1 cup of butter, 1 cup of brown sugar, 1/4 cup of heavy cream, and 1/4 teaspoon of salt over medium heat, stirring continuously until the mixture reaches a boil. Cook for 1 more minute.
Pour the mixture over the cookie base in the baking dish.
Sprinkle 2 cups of chopped pecans over the caramel.
Bake for 18-20 minutes.
As soon as the bars come out of the oven, sprinkle 2 cups of semi-sweet chocolate chips over the top and let sit for 5 minutes to melt. If desired, cover the pan with a baking sheet to retain heat.
Spread the melted chocolate evenly with a spatula or fork.
Allow the bars to cool completely before slicing and serving.
