Step 1

Preheat the oven to 350°F (175°C). Line a 9×13-inch baking dish with parchment paper, leaving some overhang for easy removal.

Step 2

Cream the butter and sugar together in a large bowl until light and fluffy, about 2 minutes. Use a hand mixer or stand mixer for best results.

Step 3

Add the egg and vanilla extract and mix until fully combined.

Step 4

Whisk together the flour, baking powder, and salt in a separate bowl, then gradually add it to the wet ingredients. Mix until a soft dough forms.

Step 5

Press the dough into the prepared baking dish in an even layer. Use a spatula or your hands to smooth it out.

Step 6

Bake for 18-20 minutes or until the edges turn a light golden brown. Let it cool completely before adding the chocolate layer.

Step 7

Combine the chocolate chips and coconut oil in a microwave-safe bowl.

Step 8

Microwave in 30-second intervals, stirring between each, until smooth and fully melted. Alternatively, you can melt the chocolate using a double boiler.

Step 9

Spread the melted chocolate over the cooled sugar cookie base in an even layer. Let it set at room temperature or in the refrigerator while you make the caramel.

Step 10

Heat the sugar in a medium saucepan over medium heat, stirring constantly with a heat-resistant spatula. It will start to form clumps and then melt into a deep amber color. Be patient—it takes about 5-7 minutes.

Step 11

Carefully add the butter, stirring until fully melted. The mixture will bubble up, so be cautious!

Step 12

Slowly pour in the heavy cream while continuing to stir. Let it cook for another minute, then remove from heat.

Step 13

Stir in the vanilla extract and sea salt. Let the caramel cool for about 5 minutes before drizzling over the chocolate layer.

Step 14

Drizzle the caramel sauce over the chocolate layer. You can use a spoon or a piping bag for more precise drizzling.

Step 15

Sprinkle a little extra sea salt on top for that perfect sweet-and-salty finish.

Step 16

Let everything set completely before cutting into bars. You can speed up the process by chilling the bars in the fridge for 30 minutes.

Step 17

Slice into squares and enjoy!