Make the Shortbread Crust

1. Preheat oven to 350°F. Line a 9×13 metal baking pan with parchment paper, leaving an overhang for easy removal. Lightly spray with nonstick spray.

2. In a large bowl, beat butter and sugar on medium-low speed for 1–2 minutes until smooth.

3. Add egg yolks and vanilla, mixing on low until combined.

4. Mix in flour and salt until just incorporated. The dough should be crumbly, not forming a ball.

5. Press evenly into the prepared pan using fingers or parchment paper.

6. Bake 22–24 minutes until edges are golden. Cool while preparing the caramel.

Make the Caramel Layer

1. In a heavy-bottomed saucepan, combine butter, sweetened condensed milk, brown sugar, and corn syrup over medium heat.

2. Stir gently until smooth, then bring to a low boil.

3. Reduce heat to medium-low. Cook, stirring constantly, until mixture reaches 225°F on a candy thermometer (about 15 minutes).

4. Remove from heat. Stir in salt and vanilla.

5. Pour over cooled crust and smooth into an even layer. Let sit for 30 minutes.

Make the Ganache

1. Place the chocolate chips and heavy cream together in a microwave-safe bowl. Microwave for 1 minute, stir, then heat in 30-second bursts until smooth.

2. Stir in corn syrup.

3. Pour ganache over caramel and smooth. Let sit 10–12 minutes.

4. Sprinkle with flaky sea salt.

5. Chill for 1.5–2 hours until firm.

6. Lift out of pan using parchment. Slice into 24 squares using a hot, dry knife.