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Add flour, 1 cup brown sugar and ¾ cup butter to a stand mixer on medium speed until crumbly.
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Press into the baking dish evenly.
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Add 1 cup butter, 1 cup brown sugar, heavy cream and ¼ teaspoon salt to a medium saucepan on medium heat.
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Stir non-stop until mixture comes to a boil, then cook for 1 additional minute.
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Remove from heat and pour mixture over the cookie base.
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Sprinkle pecans over the caramel.
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Bake for 18-20 minutes.
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Sprinkle chocolate chips over the baked bars as soon as they come out of the oven and let sit for 5 minutes to melt (you can also cover the pan with a baking sheet to keep heat in).
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Spread chocolate carefully with offset spatula or fork.
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Cool completely before slicing and serving.