Bring coconut milk, coconut sugar, and salt to a boil in a saucepan.

Reduce heat to medium-low and let simmer/bubble for 30-40 minutes. It should never be a rapid boil, but should always have bubbles. Stir occasionally to prevent burning.

Once it starts to get smooth and thick, turn off burner and pour caramel into glass jar to cool.

Let cool on counter for 1 hour, then add to a bowl with chopped pecans and mix well.

Using a small cookie scoop or spoon, add about 2 tablespoons of pecan caramel mixture to parchment lined baking sheet. Stack mixture up so it isn't so flat.

Place in freezer for 2 hours.

After 2 hours, melt chocolate in microwave and add about 1 tbsp to each pecan caramel. Top with flaky sea salt and freeze for another 30 minutes before serving.

Store in fridge or freezer!