Line a baking sheet with parchment paper or a silicone baking mat and set it aside.

Finely chop 1 cup of pecan pieces. Leave the remaining cup in larger pieces for added texture.

In a medium saucepan, combine the brown sugar, sweetened condensed milk, light corn syrup, melted butter, and kosher salt. Stir well and bring to a boil over medium heat, stirring constantly.

Continue boiling until the mixture reaches 240°F (115°C) on a candy thermometer, which should take about 5 minutes.

Remove from heat and stir in the vanilla extract and baking soda; expect some bubbling.

Stir in the chopped pecans and whole halves for about one minute until the caramel begins to thicken slightly.

Quickly use a spoon or large cookie scoop to form mounds of about 2 tablespoons each on the prepared baking sheet, aiming for around 12 mounds in total.

Transfer the baking sheet to the refrigerator and let the mounds chill for about 30 minutes.

Melt the semisweet chocolate using a double boiler or in the microwave until smooth.

Dip each caramel pecan mound into the melted chocolate, ensuring it’s well-coated. Use a fork to lift it out and let excess chocolate drip off before placing it back on the baking sheet.

After all mounds are coated, return the baking sheet to the refrigerator and let the chocolates harden for another 30 minutes.

Store your delightful creations in an airtight container in the refrigerator.