Preheat your oven to 350°F (175°C). Grease two 8-inch round cake pans and line the bottoms with parchment paper for easy release.

In a large bowl, beat 1/2 cup of softened butter with the sugar on medium speed until light and fluffy, about 3–4 minutes.

Beat in the eggs one at a time, then stir in the vanilla extract until fully incorporated, scraping down the sides as needed.

In a separate bowl, whisk together the flour, baking powder, and salt, ensuring even distribution of leaveners.

With the mixer on low, add the dry ingredients in three parts, alternating with milk in two parts, beginning and ending with flour; mix until just combined.

Divide the batter evenly between the pans. Bake for 25–30 minutes, or until a toothpick inserted into the center comes out clean. Let layers cool in pans for 10 minutes, then invert onto a wire rack to cool completely.

Toast the chopped pecans in a dry skillet over medium heat for 4–5 minutes until fragrant, stirring constantly to prevent burning.

Place one cake layer on a serving plate. Spread half of the caramel sauce over the top, sprinkle with pecans, then top with the second layer. Gently press to adhere.

Melt the chocolate chips with the remaining butter in a double boiler or microwave in 30-second bursts, stirring until smooth; drizzle artistically over the cake.

Pour the remaining caramel sauce over the top, allowing it to drip down the sides. Sprinkle extra pecans and a pinch of sea salt flakes. Chill for at least 1 hour for clean slices.