Step 1

Set aside 2 tablespoons of butter.

Step 2

Preheat oven to 350°F. Line a 9x13-inch baking dish with parchment paper.

Step 3

In a large bowl, beat sugar and 1 ¾ sticks butter until fluffy. Slowly add cocoa powder and flour and mix until well incorporated.

Step 4

Transfer batter to baking dish. Press to spread around baking dish. Bake for 15 minutes.

Step 5

In a medium saucepan on low heat, melt 2 tablespoons butter with sweetened condensed milk. Stir until thickened, remove from heat and add vanilla. Pour sauce over top of baked crust. Return to oven and bake until golden brown, 8-10 minutes.

Step 6

Toast nuts in a dry pan until fragrant. Cool slightly then rough chop and set aside.

Step 7

Melt caramel chips in microwave with 4 tablespoons heavy cream; 30 second intervals, stirring each time, for 2 minutes. Fold nuts and salt into caramel sauce, and pour over top and spread out to edges. Cool completely before cutting into bars.