Preheat oven to 350°F. Spray a 13 x 9 inch baking pan with cooking spray. Set aside.
In a medium mixing bowl, whisk together flour, baking powder and salt.
Using an electric mixer, cream together butter, sugar, eggs and vanilla until fluffy and light beige in color.
Lower the speed of the mixer gradually adding sifted dry ingredients. Mix just until fully moistened. Mix in pecans and baking chips, if using, by hand.
Spread in pan. Arrange 30 pecan halves on top,
Bake for 35-40 minutes or until a toothpick inserted into the center shows moist crumbs. Cool in the pan on a cooling rack.
Store in an airtight container at room temperature for up to 3 days.