For Shortbread

1. Adjust oven rack to lower-middle position and preheat oven to 350˚ F.
2. Make a parchment sling in one 8×8 pan. Set aside.
3. Whisk together flour and fine sea salt in a medium bowl. Set aside.
4. Add butter and sugar to the bowl of a standing mixer and beat on medium-low for 3 minutes. Scrape down the sides of the bowl.
5. Add flour and salt mixture to butter and sugar and mix on low for 30 seconds.
6. Remove the bowl from standing mixer and scrape the dough together with a spatula. The dough will be crumbly, but not dry.
7. Transfer the dough into the pan. Using clean hands, press the dough evenly into the square pan. Place in refrigerator for 30 minutes to chill.
8. Once chilled, use a fork to prick the top of the dough all over. Bake for 25-30 minutes.
9. Remove from the oven when the top is golden brown. Take a spatula and lightly press down the surface of the baked shortbread. Set aside and let cool for 30 minutes.

For Caramel Filling

1. Add the sugar, corn syrup, room temperature butter and cream to a heavy-bottomed saucepan. Cook over low heat, stirring often, until the sugar is dissolved and the butter is melted. Increase heat to a medium low and allow the caramel to boil, but then adjust heat to maintain a simmer. Stir frequently and monitor the temperature with a candy thermometer for 15-20 minutes. Once the thermometer reads 240˚ F, remove from heat.
2. After 5 minutes off the heat, add the salt and vanilla and mix. Pour the caramel over the shortbread, slightly tilting the pan to cover all the shortbread in even thickness. Let cool for at least 20 minutes on the counter and another 40 minutes (or overnight) in the refrigerator.

For Chocolate Top

1. Fill a saucepan with 2-3 inches of water and gently heat (but do not boil or simmer) and place a heat safe bowl over it. This heat safe bowl should not touch the water in the saucepan.
2. Melt the chocolate pieces and coconut oil in the heat safe bowl. Mix together until smooth. Set aside and allow to cool slightly.
3. Note: You may also melt chocolate chips in a microwave safe bowl with oil. It is best to microwave the chocolate in 15 second intervals until just melted.
4. When the shortbread and caramel layers are completely cooled, use the paper sling to remove the cookie from the pan. Cut the 8×8 inch cookie square in half with a very sharp knife, making two rectangles of 4×8 inches. Then cut the rectangular cookie into about 11 bars. Cut those bars in half. Repeat this with the other rectangle. If the caramel is too soft, refrigerate the cut bars again until firm.
5. Note: Press the sharp knife firmly straight down through the shortbread layer to avoid crumbling.
6. Dip each bar into the chocolate, place on a parchment or wax paper lined cookie sheet and allow to set. Place cookie sheet in the fridge for 20 minutes or until chocolate is fully set.
7. Note: Place each newly chocolate dipped bar into the fridge as quickly as possible to avoid the caramel melting.
8. After 20 minutes, remove bars from the refrigerator and trim off the excess chocolate that has pooled along the bottom of the bar. Sprinkle with flakey sea salt if desired.