Preheat oven to 350 degrees. Grease the bottom of an 11x17-inch baking pan AND line with parchment paper (trust me, it will make your life easier to do both) leaving a 1-inch overhang on two ends to make it easier to remove the bars.

In the bowl of a mixer, cream sugar and butter until light; add egg and beat well.

Add flour, salt and baking powder and mix until the dough comes together. Pat evenly into the prepared pan, building up the edges some.

Bake for 18-20 minutes until the crust just begins to brown. Remove to a wire rack to cool.

Reduce the oven to 300 degrees. Place a baking pan larger than prepared pan on the bottom rack of the oven to catch any drips that may occur.

Remove from heat and stir in cream, vanilla, salt, and nuts. Pour onto cooled crust and spread evenly.

Place in oven on a rack over the larger pan and bake for 30-35 minutes, or until the filling is bubbling in the center. Cool on a wire rack 8 hours or overnight.

Remove from pan using the parchment overhang onto a large cutting board. Cut into squares and move them slightly apart.

Melt the chocolate chips in a cup (or baggie) in the microwave for a few seconds and then drizzle over the squares using a spoon or by cutting a tiny bit off the corner of the baggie and squeezing the chocolate out.

Let harden before storing in an airtight container.