Heat oven to 350 degrees
Mix flour, pecans, and 1/4 cup sugar in a 13X9 pan. Stir butter in until moist. Press firmly on the bottom of the pan and bake for 20 minutes. Cool.
Beat cream cheese, 1/4 cup sugar, and 2 TBSP milk with a whisk. Gently stir in 1/2 of the whipped topping. Spread over cooled crust.
Pour 3 1/2 cups milk into a bowl, add the pudding mix, and beat with a whisk for 1-2 minutes until blended. Pour over the cream cheese layer.
Refrigerate for 4 hours, then spread the remaining whipped topping over. Garnish with pecans dipped in chocoloate).