Preheat oven to 300 degrees.
In a mixer bowl add butter and beat until creamy. Add brown sugar and beat until combined, add flour and continue to mix until all combined.
Press mixture evenly into a 11 x 15 inch baking dish (a 9 x 13 will also work, the bars will be a little thicker, add 3-5 minutes to baking time). Use a fork and prick crust all over. Bake for 25 minutes. Remove from oven.
Heat dulce de leche in a microwave safe bowl for about a minute. Spread over crust.
Sprinkle pecans over caramel.
In a small microwave bowl combine chocolate chips and cream. Heat in 20 second intervals, stirring in between until chocolate is melted and smooth. Drizzle over caramel and pecans.
Allow bars to come to room temperature, then refrigerate for 2 hours. Remove bars and allow to rest five minutes before slicing and serving. May be served chilled or at room temperature. Store, covered in refrigerator.