1-First Step: Making the Caramel
Combine 1 cup granulated sugar, ¼ cup water, 2 tablespoons light corn syrup, and ¼ teaspoon salt in a saucepan. Stir over medium-low heat until the sugar dissolves, then increase heat to just below medium and cook without stirring until it reaches 340-345°F and turns amber. Remove from heat and carefully drizzle in ¼ cup heavy cream while stirring, then add 3 tablespoons unsalted butter until smooth, and stir in 1 ½ teaspoons vanilla extract. Let the caramel cool completely this homemade version gives the richest flavor and texture over store-bought.

2-Second Step: Preparing the Brownies
Preheat your oven to 350°F and grease a 9×9 inch baking pan. For dietary adaptations, use vegan substitutes or gluten-free flour as needed. Whisk together 1 ¼ cups granulated sugar, ⅔ cup all-purpose flour, ½ cup unsweetened natural cocoa powder, ⅛ teaspoon baking powder, and ½ teaspoon salt in a bowl.

Add ½ cup melted unsalted butter, 2 large room temperature eggs, and 1 teaspoon vanilla extract, mixing until combined. Fold in ½ cup milk chocolate chips and spread the batter evenly in the prepared pan.

3-Third Step: Baking and Topping
Bake for 23-25 minutes until a toothpick comes out mostly clean with a few moist crumbs. Cool for 20 minutes, then spread the cooled caramel evenly over the brownies and sprinkle with ¾ cup chopped pecans.

Melt ½ cup milk chocolate chips with 2 tablespoons heavy cream in the microwave for 25 seconds, whisk until smooth, and drizzle over the pecans. Finish with a sprinkle of sea salt and let it set before cutting.