01 - Preheat oven to 350°F. Line a 9x13-inch baking pan with parchment paper, leaving an overhang on the sides for easy removal.
02 - In a large mixing bowl, cream together the softened butter and granulated sugar with an electric mixer until light and fluffy. Beat in eggs one at a time, then incorporate vanilla extract.
03 - In a separate bowl, whisk together flour, baking powder, and salt. Gradually blend dry ingredients into the wet mixture until just combined.
04 - Press the cake batter evenly into the prepared pan to form a uniform base layer.
05 - In a medium saucepan, melt brown sugar and butter together over medium heat, stirring constantly until smooth and bubbling, about 3 minutes. Remove from heat and quickly stir in Southern Comfort and heavy cream.
06 - Gently fold the chopped pecans and chocolate chips into the warm caramel mixture.
07 - Pour the bourbon pecan mixture evenly over the cake base and gently spread with a spatula to cover.
08 - Place in the oven and bake for 30 to 35 minutes, until the edges are set and the center is just slightly jiggly.
09 - Allow the bars to cool completely in the pan. Once cooled, lift out using the parchment overhang and slice into 16 bars.