Preheat the oven to 350°F. Prepare a 9×13 baking dish by lining it with parchment paper and spraying it with cooking spray.

In a large pot or Dutch oven over medium-low heat, melt the cut butter.

Break the German chocolate bar into squares and stir it into the pot. Keep stirring until everything is melted and smooth, then remove from heat.

Gradually whisk in 2 cups of granulated sugar until fully combined. Add eggs, one at a time, making sure to whisk each one in completely before adding the next.

Stir in the vanilla extract and fine sea salt. Then, add the sifted flour. Mix until there are no dry patches remaining.

Pour the batter into the prepared baking dish. Bake for 35-38 minutes or until a toothpick inserted in the center comes out mostly clean.

Once baked, place on a wire rack to cool completely.

In a medium saucepan, combine 1 cup of sugar, evaporated milk, butter, and egg yolks. Stir over medium-low heat until the butter has melted.

Bring to a gentle simmer while stirring frequently. Simmer for about 12 minutes until slightly thickened.

Stir in toasted coconut, chopped pecans, and 2 teaspoons of vanilla. Continue stirring until thick enough to spread, roughly an additional 5 minutes.

Spread the coconut-pecan topping over the cooled brownies. Allow to cool completely before cutting into bars.

If desired, drizzle with melted chocolate before serving.