Spray two 8" round pans throughly with cooking spray.
Sift the flour, baking powder and salt together and set aside.
Melt the 3/4 cup butter and 10 caramels, until liquid and integrated.
I usually do this in the microwave but it can be done stovetop.
Do not burn.
Mix the brown sugar and the caramel butter mixture with an electric mixer until well integrated.
Add the eggs one at a time and beat well, until smooth and lighter in colour.
Mix in the flour mixture until blended and then beat at high speed for three or four minutes until batter is smooth and light in colour.
Mix in the carrots and pecans until well blended and spread evenly between the two cake pans.
Bake for about 30 minutes until browned and just pulling away from the sides of the pan.
Cool cakes on racks.
Melt 1/4 cup butter, 3 tablespoons brown sugar and 15 caramels until smooth (about 2 minutes in microwave, don't forget to stir!) Mix the melted caramels with the icing sugar and 3 tablespoons milk with an electric mixer until smooth.
If required add an extra tablespoon milk to reach a good consistency for the icing.
Spread icing on top of one cake layer, top with the other layer and cover sides and top evenly with the remaining icing.
Melt the butterscotch and chocolate chips together (about 1 minute in microwave) stir well until smooth (heat longer if required).
Spread a thin layer of chocolate mixture over the top of the cake (if desired let a bit drip down the sides as decoration).