1 tablespoon plus 1 cup butter, softened, divided

1–1/2 cups coarsely chopped pecans, toasted

1 cup semisweet chocolate chips

2 cups packed brown sugar

1 cup light corn syrup

1/4 cup water

1 can (14 ounces) sweetened condensed milk

2 teaspoons vanilla extract

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Line an 8×8-inch baking dish with parchment paper or grease with butter. Set aside.
Toast the pecans in a dry skillet over medium heat for 3-5 minutes, until fragrant and lightly browned. Set aside.
In a large saucepan, combine 1 tablespoon butter, brown sugar, corn syrup, and water. Stir constantly over medium heat until boiling. Cook for 5-7 minutes. Lower heat, add sweetened condensed milk, and cook for another 3-4 minutes.
Stir in toasted pecans and remove from heat.
In a separate saucepan, melt 1 cup butter. Add semisweet chocolate chips and stir until smooth.
Pour the caramel mixture into the prepared dish and spread evenly. Drizzle melted chocolate over the top and spread it evenly. Let the layers set for about 10 minutes.
Refrigerate for at least 2 hours until firm. Cut into squares or rectangles and serve.

Substitute pecans with walnuts, almonds, or hazelnuts for a different flavor.

Experiment with milk or dark chocolate instead of semisweet chocolate chips.

Add a pinch of sea salt on top of the caramel layer before chilling for a salted caramel twist.