Start by preparing your brownie batter. You can use a boxed brownie mix or make your own from scratch. If you’re making it from scratch, ensure it’s rich and fudgy – this will complement the toppings beautifully. Preheat your oven to 350°F (175°C). Grease your 9x13-inch baking pan and pour the brownie batter into the pan. Bake according to the recipe instructions or until a toothpick inserted into the center comes out with a few moist crumbs.
In a medium saucepan over medium heat, combine the heavy cream, light corn syrup, and kosher salt. Stir gently until the mixture begins to simmer. In a separate bowl, whisk together the white sugar and water until smooth. Gradually add this mixture to the saucepan while stirring. Bring to a boil and let it cook for about 10-15 minutes until it thickens slightly.
Once the caramel sauce has thickened, remove it from the heat. Stir in the butter and vanilla extract until fully incorporated. Allow the sauce to cool slightly.
Once the brownies are done baking, remove them from the oven and allow them to cool for about 10 minutes. Pour the caramel sauce over the brownies, spreading it evenly. Sprinkle chopped pecans on top, pressing them gently into the caramel.
Melt some chocolate chips in a microwave-safe bowl or over a double boiler. Drizzle the melted chocolate over the pecans and caramel for an extra touch of indulgence. Allow everything to set before cutting into squares.