Preheat oven to 350 degrees F. Line a 9x13 baking dish with foil and spray with cooking spray; set aside.
Microwave chocolate and butter in a large bowl for 2 minutes, or until butter is melted. Stir until chocolate is fully melted and incorporated with butter.
Add sugar, eggs and mix well. Stir in flour until blended. Stir in pecans.
Pour half of brownie batter into prepared baking dish. Bake 20 minutes, or until top is firm to the touch.
About 5 minutes before the brownies are set, place caramel and whipping cream in a medium bowl. Microwave for 2 minutes; or until caramel start to melt. Stir until caramel is completely melted.
Pour caramel mixture over brownie batter in prepared pan, making sure to get all the edges. Pour remaining uncooked brownie batter on top of the caramel.
Bake 26-30 minutes; or until toothpick inserted comes out clean and is firm to the touch.
Cool completely, then remove foil and cut into squares.
Enjoy with some ice cream or a nice glass of milk!