Instructions: For the Shortbread Layer: Heat the oven to 350 degrees. Beat the butter and sugar in a bowl on medium speed until creamy, 3 to 4 minutes. Mix the flour and baking powder together and beat into the butter mixture. Pat the dough into the bottom of a 13- by 9-inch baking pan. Bake until golden brown, 20 to 25 minutes. Remove from the oven. Let stand until cool.

For the Caramel Layer: Combine the butter, brown sugar, condensed milk and corn syrup in a saucepan and mix well. Bring to a boil over medium heat. Boil, stirring constantly, until a candy thermometer registers 238 degrees, 10 to 12 minutes. Pour over the shortbread layer. Cool.

For the Chocolate Layer: Toast the pecans in a dry skillet over medium heat, stirring, until lightly browned, 5 to 6 minutes. Heat the chocolate chips in a double boiler set over, but not touching, simmering water or in a microwave, until melted. Stir to blend. Spread the chocolate over the cooled caramel layer. Sprinkle with the pecans and press them lightly into the chocolate. Let cool before cutting into bars.

This recipe yields 48 bars.

If you would like to email yourself the recipe for later use, or share the recipe with your friends or family, enter the email addresses below and this recipe will be emailed to you and others as well.