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Preheat oven to 350°F Line a 9x13-inch baking sheet with parchment paper. Lining a baking sheet with parchment paper, overlapping the sides, makes for easy removal and cutting of squares.
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BASE: Mix flour, sugar and butter until mixture resembles coarse crumbs. Mixture will be very dry. Press into prepared pan. Sprinkle pecans over mixture.
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TOPPING: Cook butter and sugar in a small saucepan, stirring constantly until mixture begins to boil. Boil one minute. Pour over pecans.
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Bake in preheated oven 18-20 minutes, until topping is bubblng.
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Remove from oven and immediately sprinkle with chocolate chips. Let stand 3-5 minutes. Carefully spread to cover. Cool in refrigerator until chocolate sets. Cut into squares.