Preheat oven to 375°. Line baking sheets with parchment paper. Beat butter and sugar together until creamy. Add eggs and vanilla and mix well. Mix in baking powder, salt, and cocoa. Beat until well blended. Add flour ½ cup at a time. The dough will seem sticky, but it will come together just right. Roll out the dough on a lightly floured surface (no need to refrigerate first) and cut your cookies into whatever shape/size you want. I used small circles, because let’s be honest…it’s a sandwich cookie and we’ll be eating two cookies for every one treat we eat. Bake about 5-6 minutes depending on size and let cool before filling.
Cream butter and caramel sauce with a hand-held mixer until well combined. Slowly beat in powdered sugar and vanilla. Mix until smooth. Line up your cookies and frost half of them with the buttercream. Close your sandwiches with the other cookie.
Melt chocolate chips (using a microwave or double boiler, whatever floats your boat). Place your pecans in a shallow bowl. Dip half of each cookie into the melted chocolate and then the pecans. Place on a wax-paper lined cookie sheet and chill until firm.
*To toast your pecans…place on a baking sheet and roast at 350° for only a few minutes. Do not walk away from the oven. As soon as you can smell them they are done. (And they will burn quickly.)