Preheat your oven to 350°F and line a 9x13-inch baking pan with parchment paper for easy removal. In a small bowl, combine the flour, graham cracker crumbs, both sugars, and salt together. Cut the butter into small pieces and mix it into the flour mixture using your fingertips until it resembles coarse breadcrumbs—this should take about two minutes.

Press this crust mixture firmly into the bottom of your prepared pan, creating an even layer. Use the bottom of a measuring cup to pack it down uniformly, which ensures consistent baking. This step is critical for structural integrity, so don't skip it or rush through it.

Sprinkle the chocolate chips evenly across the crust, followed by the coconut flakes and pecans in that order. These layers create the visual appeal and flavor profile that make cozy magic cookie bars so beloved. Each layer should cover the previous one completely to ensure every bite gets all the flavors.

Pour the entire can of sweetened condensed milk evenly over all the toppings, starting from one corner and working across the pan. Bake for exactly 30 minutes until the edges are golden brown but the center still has a slight jiggle—this residual heat will set it perfectly. The magic cookie bars should smell absolutely heavenly at this point, with the chocolate and coconut scents filling your kitchen.

Remove from the oven and let cool completely in the pan for at least 15 minutes before cutting. This cooling time allows the condensed milk to set properly, preventing crumbly bars. Use a sharp knife dipped in hot water and wiped clean between cuts for neat, professional-looking portions.