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To make crust, add shortbread ingredients to medium bowl and combine. (Note: Dough should be crumbly.)
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Press shortbread into bottom of 9x13 pan.
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Bake at 350 degrees F for 23 minutes or until edges are golden. Let cool.
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To make caramel, add condensed milk, brown sugar and butter to saucepan.
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Bring to boil then reduce to low-medium heat. Stir frequently for 10 minutes.
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Pour caramel over cooled shortbread and refrigerate.
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To make ganache, microwave chocolate chips with heavy cream for 60 seconds. Continue microwaving in 30-second increments as needed.
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Pour ganache over caramel and top with sea salt flakes.
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Refrigerate at least two hours or overnight before slicing and serving.