Grease and flour a 9 x 13 baking pan. Preheat oven to 350 degrees.
Prepare base. Mix flour, sugar and butter until mixture resembles coarse crumbs. It will be scarily dry. Press crumbs into prepared pan. Sprinkle pecans evenly over top.
Prepare topping: cook butter and sugar in a small saucepan, stirring constantly until mixture begins to boil. Boil for one minute. Pour over pecans.
Bake in preheated oven for 18-20 minutes. Topping will be bubbly. Remove from oven and sprinkle immediately with chocolate chips. Let stant 3 - 5 minutes. Spray small spatula with cooking spray and carefully spread melted chocolate chips to cover. Let cool. Pop into the fridge to set chocolate.
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