Step 1

Preheat the oven to 350 degrees F. Lightly coat a 9x13-inch baking pan with nonstick spray. Line the pan with parchment paper, leaving a 2-inch overhang on the two long sides. Spray the paper too.

Step 2

In a large bowl, use an electric mixer to combine the powdered sugar and butter on medium speed until light and fluffy. Reduce the speed to low and beat in the almonds, flour and salt just until combined. Press the dough evenly into the bottom of the prepared pan. Bake until golden brown- 25 to 28 minutes. Let cool completely in the pan.

Step 3

In a medium saucepan, combine the condensed milk, brown sugar, honey, cream, butter and salt. Cook on medium, stirring constantly, until a candy thermometer reaches 236 degrees F (24 to 26 minutes). Remove from heat; stir in the vanilla. Immediately pour the caramel over the shortbread. Let sit at room temperature until set, 1 to 1½ hours.

Step 4

In a bowl, microwave the chocolate and cream for 30 seconds; stir. Continue to microwave in 10-second intervals, stirring after each until melted and smooth. Pour the melted chocolate over the caramel and spread with an offset spatula. Sprinkle with sea salt. Freeze until set- about 20 minutes.

Step 5

When ready to serve, use overhangs to transfer to a cutting board and cut into squares. Store, refrigerated, in an airtight container for up to a week.