Step 1: Prepare the Pecan Base. Toast the pecans in a preheated oven at 350°F (175°C) for about 8-10 minutes until fragrant; set aside to cool.
Step 2: Make the Caramel. In a medium saucepan, combine the butter, sugar, corn syrup, and condensed milk. Stir continuously until it boils, then boil for 5 minutes without stirring.
Step 3: Form the Turtle Shape. Drop spoonfuls of caramel mixture on a parchment-lined baking sheet and press 3-4 pecan halves into each cluster. Let sit for 30 minutes to cool.
Step 4: Melt the Dark Chocolate. Melt the dark chocolate in a microwave-safe bowl, stirring every 30 seconds until fully melted and smooth.
Step 5: Coat the Turtles. Dip each cooled caramel cluster in melted chocolate, ensuring they are fully coated, and place them back on the parchment.
Step 6: Add Finishing Touches. Sprinkle a pinch of flaky sea salt on each turtle while the chocolate is still melted.
Step 7: Let Them Set. Allow the turtles to set at room temperature or refrigerate until the chocolate hardens.