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Step 1
Preheat the oven to 350°F (180°C) then butter and line an 8-inch (or 9-inch) square pan. Set aside.
Step 2
In a large bowl, using an electric handheld mixer, cream together the butter and sugar until light and fluffy.
Step 3
Add in the flour and salt and mix until the dough comes together. Press into the pan until leveled.
Step 4
Bake for roughly 32-35 minutes or until lightly browned on top. Set aside to cool completely.
Step 5
Place the sweetened condensed milk and butter in a heavy-bottomed saucepan. Bring to a simmer over medium-low heat while whisking constantly.
Step 6
Continue to simmer over low heat until the mixture thickens and turns into a light amber color, about 15-20 minutes (See above video). Remember to whisk all the time so the caramel won't stick t the bottom of the pot and burn.
Step 7
Pour the thick golden caramel over the cooled shortbread and spread evenly. Allow to fully cool at room temperature for about 2-3 hours.
Step 8
Melt the chocolate and pour over the caramel. Smooth until leveled. Allow setting at room temperature for the chocolate to harden and cut into 16 squares using a warm knife. Store any leftovers at room temperature in an airtight container for 5 days.