Preheat your oven to 350°F (175°C) and grease a 9x13 inch baking pan with butter or baking spray.

In a medium bowl, whisk together the all-purpose flour and salt until well combined.

In a large mixing bowl, cream together the unsalted butter and light brown sugar until light and fluffy, about 2-3 minutes.

Gradually add the flour mixture to the creamed butter and sugar, mixing on low speed until just combined. Press the dough into the bottom of the prepared baking pan.

Bake for 15-20 minutes or until lightly golden and set. Remove from the oven and allow to cool slightly.

In a medium saucepan over medium heat, combine the butter, light brown sugar, corn syrup, and heavy cream. Stir continuously until it comes to a rapid boil, then reduce heat to a simmer for 5-7 minutes until it thickens.

Remove from heat and stir in the toasted pecans, then pour the caramel mixture over the cooled crust.

Return to the oven and bake for an additional 15-20 minutes until bubbly and slightly darkened.

Allow to cool completely, then melt the chocolate chips and drizzle over the caramel layer. Let set before cutting into squares.