To begin, preheat the oven to 350°F and line a baking sheet with parchment paper or a silicone baking mat.
Melt the chocolate and coconut oil together, either in the microwave or using a double boiler. If using the microwave, heat in 30-second intervals, stirring in between.
Then, in a small saucepan, combine the sugar and water. Heat the mixture over low heat, stirring constantly until the sugar completely dissolves into the water. Be careful not to let the mixture boil.
Add the sugar-water mixture to the melted chocolate along with the vanilla extract, and mix until well combined.
Work swiftly to sift in the flour, cocoa powder, salt, and baking powder. Mix using a whisk or spatula until everything is combined. The batter should be thick yet pourable.
Using a cookie scoop, place two rounds of batter directly onto the prepared baking sheet. Top each with pecan halves. Bake for 11-13 minutes, then remove from the oven and allow them to cool.
Finish off by drizzling dairy-free caramel over the cookies, and then it’s time to indulge in their deliciousness!