CRUST:

1/2 c. powdered sugar
1/2 c. softened butter
1 tbsp. whipping cream
1 c. all purpose flour

FILLING:

24 vanilla caramels, unwrapped
1/3 c. whipping cream
2 c. pecan halves

TOPPING:

1 tsp. butter
1/2 c. milk chocolate chips
2 tbsp. whipping cream

Heat oven to 325 degrees. Grease 9" square pan.

In medium bowl combine powdered sugar, 1/2 cup butter and 1 tablespoon whipping cream; blend well. Lightly spoon flour into measuring cup; level off. Add flour; mix until crumbly with floured hands, press evenly in greased pan. Bake in oven for 15 to 20 minutes or until firm to touch.

Meanwhile, in medium saucepan combine caramels and 1/3 cup whipping cream. Cook over low heat until caramels are melted and mixture is smooth, stirring occasionally. Remove from heat. Add pecans; stir well to coat.

Immediately spoon over baked crust; spread carefully to cover. In small saucepan over low heat, melt 1 teaspoon butter and chocolate chips, stirring constantly. Stir in 2 tablespoons whipping cream. Drizzle over filling. Refrigerate 1 hour or until filling is firm. Cut into bars.