Caramel
3 Prepare a 8X6 sheet pan with parchment paper. Leave 3 inches of parchment overhang on the 6" side so you can easily lift caramel layer out of pan when cooled.
4 Combine milk, sugar, heavy cream, salt, baking soda, butter, and corn syrup in a thick bottomed, heavy duty pot.
5 Over medium high heat, stirring constantly, cook to 242F.
6 Turn off heat, pour on prepared parchment tray.
7 Let rest for a minimum of six hours before assembling bars and 24 hours before cutting bars.
Shortbread
12 Preheat oven to 350F.
11 Prepare a 8X6" sheet pan with parchment paper. Leave 3" of overhang on the 6" side so you can easily lift the shortbread out after it is cooked.
8 In a 5 qt. planetary mixing bowl, combine flour, sugar, corn starch, salt, vanilla, and cubed butter.
9 Mix until ingredients have consistency of damp sand and hold together when squeezed in your hand. Add vanilla and mix for 30 more seconds.
10 Press shortbread dough into prepared pan. Make sure it is packed and pressed tightly with no openings.
13 Cook in oven for 20 minutes. Cool completely.
Assembling
18 Melt 250 grams of chocolate or candy coating.
19 Spread in an even layer over shortbread.
20 Top shortbread with caramel while chocolate is still wet.
21 Let bars sit for a minimum of 2 hours or more if the caramel has not rested for a full 24 hours.
Cutting Bars
24 Supporting the bottom so the shortbread does not break, gently lift parchment paper with shortbread and caramel out of sheet pan.
25 Cut bars into desired size.
Bottoming Bars
26 Melt chocolate.
22 Pick it up bar in the middle with your thumb and pointer finger.
27 Dip it in chocolate. Run it along a spatula to remove excess chocolate.
28 Place on parchment paper.
29 Once set up, trim chocolate that has pooled along sides to give a nice, clean line finish of the bar.
Dipping Bars
32 Using a dipping fork, fully dip bottomed bars into melted candy coating or tempered chocolate.
33 Pick up coated bar out of chocolate with dipping fork. Gently tap dipping fork on the side of the bowl to remove excess chocolate from bar,
34 Place on parchment paper. Let set up. Drizzle with chocolate and top with sea salt if desired.