Prepare the Pan:
Preheat your oven to 350°F (175°C). Line a 9×13-inch baking pan with parchment paper, allowing the edges to hang over for easy removal later.

Make the Crust:
In a medium bowl, mix the flour and brown sugar. Add the cold, cubed butter and cut it into the mixture with a pastry blender or two knives until it forms coarse crumbs. Press the mixture into the prepared pan to form an even base.

Add the Pecans:
Sprinkle the pecan halves evenly over the crust.

Make the Caramel:
In a small saucepan, combine butter and brown sugar. Place over medium heat, stirring constantly. Once the mixture starts to bubble, continue to cook and stir for one more minute to reach the perfect caramel consistency.

Pour the Caramel:
Carefully pour the hot caramel mixture over the crust and pecans, ensuring even coverage.

Bake the Bars:
Bake for 18-20 minutes, or until the caramel layer is bubbly and golden brown. Remove from the oven.

Add the Chocolate Topping:
Immediately sprinkle the milk chocolate chips over the hot caramel layer. Let them soften for a few minutes, then use a spatula to spread the chocolate into an even layer.

Cool and Garnish:
Allow the bars to cool completely. Garnish with chopped pecans, sea salt flakes, or drizzled caramel sauce for extra flavor and elegance