Preheat oven to 350°F (175°C). Generously grease a 24-cup mini muffin pan with butter or nonstick spray.

In a medium saucepan, melt the butter over low heat. Remove from heat and whisk in the granulated and brown sugars until combined.

Whisk in the eggs one at a time, followed by the vanilla extract, until the mixture is smooth and glossy.

In a separate bowl, sift together the flour, cocoa powder, baking powder, and salt. Gently fold the dry ingredients into the wet ingredients until just combined. Do not overmix.

Spoon the batter into the prepared mini muffin cups, filling each about two-thirds full.

Bake for 12-15 minutes, until a toothpick inserted near the edge comes out with moist crumbs. Immediately after removing from the oven, use the back of a greased 1/2 teaspoon measuring spoon to gently press an indentation into the center of each brownie.

Let the brownie bites cool completely in the pan before carefully removing them to a wire rack.

In a microwave-safe bowl, combine the unwrapped caramels and heavy cream. Microwave in 30-second increments, stirring in between, until the caramel is completely melted and smooth.

Spoon the melted caramel into the indentation of each brownie bite.

Top the caramel with toasted pecans.

Melt the chocolate chips in a separate bowl. Drizzle the melted chocolate over the tops of the brownie bites.

Allow the topping to set for at least 30 minutes at room temperature or in the fridge before serving.