Preheat the oven to 350°F. Line a 9×9-inch baking dish with parchment paper.
In a large mixing bowl, beat the butter and sugar until creamy and light, about 2 minutes. Mix in the egg yolk, vanilla and salt.
1 cup (227g) salted butter, ⅔ cup (133g) granulated sugar, 1 teaspoon vanilla extract, ¼ teaspoon salt, 1 large egg yolk
Add the flour to the butter mixture, mixing until crumbly but combined.
2 cups (282g) all-purpose flour
Transfer the shortbread mixture to the prepared pan and press it into an even layer. Poke all over with a fork. Bake for 24-26 minutes just until golden brown around the edges. Cool completely.
In a medium saucepan, combine the sweetened condensed milk, brown sugar, butter, corn syrup, and salt over medium heat. Cook until the caramel reaches 236°F when tested with a digital thermometer, stirring constantly.
1 (14-ounce) can sweetened condensed milk, 1 cup (200g) light brown sugar, ¾ cup salted butter,, ¼ cup light corn syrup, 2 teaspoons pure vanilla extract, ½ teaspoon salt
Pour the hot caramel over the cooled shortbread crust. Let it sit for 2-3 hours at room temperature or 1 hour in the fridge to firm up.
Heat the cream in the microwave for 60 seconds until very hot but not boiling. Immediately pour the hot cream over the chocolate chips in a small bowl and let it sit for 5 minutes. Stir until the chocolate is completely melted and you have a smooth ganache. If the chocolate doesn’t melt entirely, you can heat the mixture in 20-second increments, stirring well after each burst of heat until completely melted.
12 ounces semisweet chocolate, ½ cup heavy cream
Pour the chocolate ganache over the caramel layer. Sprinkle it with flaky sea salt to finish. Chill in the fridge for 1 hour until firm. Cut into 16 large squares or 32 smaller rectangles.
Flaky sea salt