Ingredients

4 1/2 ounces (9 tablespoons) unsalted butter, room temperature, plus more for parchment 

1/4 cup packed light-brown sugar 

1 1/2 cups unbleached all-purpose flour 

1/4 teaspoon table salt 

10 1/2 ounces milk chocolate, chopped (2 cups) 

1 1/2 cups granulated sugar 

1/4 cup water 

3 ounces (6 tablespoons) unsalted butter 

1 cup heavy cream 

1/2 teaspoon table salt 

1 tablespoon sea salt, preferably fleur de sel 

Preparation

Crust: Preheat oven to 350 degrees. Line a 9-inch square baking pan with parchment, leaving an overhang on all sides; butter parchment, excluding overhang. Beat butter and brown sugar on medium speed until pale and fluffy, about 3 minutes. Add flour and table salt, and beat until just combined.

Press dough evenly into pan, and bake until lightly browned, about 30 minutes.

Chocolate Caramel: Place chocolate in a medium bowl. Heat granulated sugar and water in a small saucepan over medium-high heat, washing sides of pan with a wet pastry brush to prevent sugar crystals from forming, until amber, 10 to 12 minutes. Remove from heat. Add butter, cream, and table salt. Bring to a boil, stirring until smooth. Pour over chocolate. Let stand for 2 minutes. Stir to combine, and let stand until cool, about 10 minutes.

Pour mixture over crust. Refrigerate at least 4 hours, or overnight. Run a knife around edges; lift parchment to remove whole bar from pan. Sprinkle with sea salt. Trim edges, and cut into 16 bars. Bars can be refrigerated for up to 3 days.