2 c. flour
1 c. packed brown sugar
1/2 c. butter
1 c. pecan halves
1 c. milk chocolate chips

Toffee Topping:

2/3 c. butter
1/3 c. brown sugar

In large bowl combine flour, brown sugar and butter. Mix until it forms fine crumbs. Press into a 9 X 13 inch baking pan. Sprinkle pecans over the crust. Prepare toffee topping; mix butter and brown sugar in saucepan over medium heat until mixture comes to a boil, stirring constantly; continue stirring for 30 seconds and drizzle over the pecans.

Bake at 350°F for 20 to 22 minutes. Remove from pan and sprinkle with chips.