Preheat oven to 350 degrees F. Line a 9″ x 13″ baking dish with parchment paper, with some protrusion on all four sides. Spray with cooking spray, set aside.

Place the butter and granulated sugar in the body of a stand mixer using the paddle attachment, and cream together for 3 minutes until light and fluffy.

Add the flour and sea salt and stir until combined with no dry spots.

Place the dough in the prepared baking dish.

Bake for 23-28 minutes, until light golden brown along edges, center of crust appears dry, and a toothpick inserted in the center comes out clean.

Let it cool completely.

To prepare the filling: Place the butter, brown sugar, condensed milk, and corn syrup in a medium saucepan. Place over medium-low heat, stirring constantly, and bring to a simmer and bring to a simmer. Simmer for 5 minutes, stirring constantly so nothing on the bottom is burning – if it looks like it’s starting to boil more quickly, raise the heat for a few seconds while continuing to stir, then put it back on the heat.  minutes, remove it from the heat and continue to stir for 4 minutes until it cools down a bit. Pour evenly over crust. Put it in the freezer for two hours.

Add the chopped chocolate and butter in a microwave-safe bowl.

Microwave at 15-second intervals, stirring, until smooth.

Spread the chocolate over the caramel layer.

Placing it in the fridge for 2 h to set.

Use the parchment paper to help lift the bars from the baking dish.

Cut into squares and sprinkle with sea salt if using, serve immediately and Enjoy!