Begin by toasting the pecan halves in a dry skillet over medium heat for about 5-7 minutes, stirring frequently until they are fragrant and lightly golden. Set aside to cool slightly.
In a medium saucepan over medium heat, melt the unsalted butter. Once melted, add the granulated sugar, corn syrup, and sweetened condensed milk. Stir constantly until the mixture comes to a gentle boil. Keep stirring for about 5-7 minutes until the caramel thickens and turns a light golden color. Remove from heat and stir in the fine sea salt.
On your prepared baking sheet, create small clusters of 3-4 pecan halves, forming a base for each turtle. Use about 1 tablespoon of caramel to drizzle over each pecan cluster. Repeat until all the pecans and caramel are used.
In a microwave-safe bowl or double boiler, melt the dark chocolate until smooth, stirring every 30 seconds to prevent burning. Dip each caramel-covered pecan cluster into the chocolate, allowing excess to drip off before placing them back on the parchment-lined baking sheet.
Sprinkle a pinch of flaky sea salt over each chocolate-covered turtle while the chocolate is still wet.
Allow the turtles to set at room temperature for about 1-2 hours or until the chocolate is completely hardened. For quicker results, place them in the refrigerator for 30 minutes.
