Preheat your oven to 350°F (175°C).
Grease a 9x13-inch baking pan with butter or line it with parchment paper.
In a large mixing bowl, combine the heavy cream and chocolate. Heat gently until melted and smooth. Add the butter, sugar, and vanilla extract, mixing until combined.
In another bowl, whisk together the flour, salt, and cocoa powder. Gradually add to the wet ingredients, stirring until just combined.
Pour the brownie batter into the prepared baking pan and bake for 25-30 minutes.
Prepare the caramel sauce by combining water, light corn syrup, and sugar over medium heat until it turns amber. Whisk in the heavy cream and salt.
Drizzle the warm caramel sauce over the brownies and sprinkle with chopped pecans.
Allow the brownies to cool in the pan for at least 30 minutes before slicing.
