Preheat your oven to 350°F (175°C). In a large mixing bowl, combine cold butter, granulated sugar, and all-purpose flour. Use a pastry cutter or your fingers to mix until the mixture resembles coarse crumbs. Line an 8x8-inch baking pan with parchment paper, allowing some overhang for easy removal, then firmly press the crumb mixture into the bottom of the pan.

Place the baking pan in the preheated oven and bake the crust for 15-20 minutes, or until it’s lightly golden and fragrant. Once baked, remove the pan from the oven and set it aside to cool slightly while you prepare the gooey caramel layer.

In a medium saucepan over low heat, melt the caramel sauce until it becomes smooth and pourable, stirring constantly to avoid burning. After melted, stir in the chopped pecans until evenly coated. Pour this buttery, nutty mixture over the pre-baked crust.

In a microwave-safe bowl, melt the chocolate chips in increments of 20 seconds, stirring in between until fully melted and smooth. Spread the chocolate over the caramel and pecan layer.

Allow the bars to cool at room temperature for about 30 minutes. Then, refrigerate them for at least 1 hour to set completely. Once chilled, remove the bars from the pan using the parchment overhang and slice them into squares for serving.