1. Preheat oven to 350°F (180°C). Stir the flour and brown sugar in large bowl. With pastry blender or fork, cut in the butter until fine crumbs form (a few large crumbs may remain). Press the mixture onto bottom of ungreased 13x9-inch (3 L) baking pan. Sprinkle the pecans evenly over the crust.
2. Toffee Topping: Combine the butter and brown sugar in small saucepan set over medium heat. Cook, stirring constantly, until mixture comes to a boil. Continue boiling, stirring constantly, for 30 seconds. Immediately pour over pecans.
3. Bake for 20 to 22 minutes or until topping is bubbly and golden; remove from the oven. Immediately sprinkle the milk chocolate chips evenly over top. Cool completely in pan on wire rack before cutting into bars.
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