Preheat the oven to 170°C. Prepare a small rectangular baking pan, about 20 cm x 24 cm (or a similar surface area). Line it with parchment paper.
Melt the coconut oil or butter, remove from the heat, add the sugar, and stir. Transfer to a bowl (the mixture will have a texture resembling wet sand).
Add the eggs and whisk until combined. Add the almond flour, cocoa powder and salt, and whisk together. Finally, fold in the chopped chocolate or chocolate chips.
Pour the batter into the prepared pan, arrange the pecans on top, and bake for 30 minutes. Remove from the oven, and after a few minutes it can be cut into small pieces.