Start by lining a baking sheet with parchment paper to prevent sticking and ease cleanup.
In a medium saucepan over medium heat, combine the salted butter, light brown sugar, granulated sugar, sweetened condensed milk, and light corn syrup. Stir continuously until the mixture comes to a boil.
Allow the mixture to boil for about 5 minutes without stirring, until the caramel is thick and bubbly.
Remove the saucepan from heat and stir in the vanilla extract to enhance the flavor.
While the caramel is still warm, drop spoonfuls onto the prepared baking sheet, leaving space between each piece.
Place 3-4 pecan halves on top of each caramel scoop, gently pressing them in to secure.
Allow the caramel and pecans to cool at room temperature for about 30 minutes until set, or refrigerate for quicker cooling.
Melt the almond bark or high-quality chocolate using a double boiler or microwave in 30-second intervals, stirring until smooth.
Dip each set caramel and pecan piece into the melted chocolate, ensuring complete coating. Use a fork to lift them out, letting excess chocolate drip off, then place back on parchment paper.
Let the chocolate harden at room temperature or refrigerate for faster setting.