Preheat Your Oven: Preheat the oven to 350°F (175°C) and prepare a 9x9-inch baking pan by greasing it or lining it with parchment paper for easy removal.
Make the Crust: In a medium bowl, combine flour and powdered sugar. Cut in the softened butter until the mixture resembles coarse crumbs. Press this mixture evenly into the bottom of the prepared baking pan.
Bake the Crust: Bake for about 15 minutes or until slightly golden. Remove from the oven and set aside to cool slightly.
Prepare the Filling: In a large bowl, whisk together the corn syrup, brown sugar, granulated sugar, eggs, and vanilla extract until smooth. Stir in the chopped pecans and chocolate chips.
Pour and Bake: Pour the filling over the pre-baked crust, spreading it out evenly. Bake for an additional 30-35 minutes or until the filling is set and no longer jiggles.
Add the Caramel: Once out of the oven and cooled slightly, drizzle the caramel sauce over the top. Sprinkle with a touch of sea salt.
Cool & Serve: Let the bars cool completely before cutting them into squares. Enjoy your mouthwatering treats!