In a mixing bowl, combine flour, granulated sugar, and softened butter. Blend until resembling coarse crumbs. Press into a greased baking pan and bake at 350°F for 15 minutes until lightly golden.

Melt the caramel in a small saucepan over low heat. Stir in chopped pecans until well coated. Pour over the pre-baked crust, spreading evenly.

Melt the chocolate in a microwave or double boiler, stirring until smooth. Pour and spread evenly over the caramel layer.

Let the bars cool at room temperature for 30 minutes, then refrigerate until firm, about 2 hours.

Remove from the refrigerator and cut into squares. Serve as a sweet treat.