Step 1

Preheat oven to 350 and line an 8x8 inch pan with parchment paper or lightly greased nonstick foil.

Step 2

First prepare the shortbread crust. In a medium bowl combine the sugar and butter and cream together until smooth. Add flour and mix. Stir in milk. Mixture will resemble crumbs. Press into the pre-lined pan and bake 20 minutes until golden. Remove and allow to cool.

Step 3

While crust is cooling, prepare the caramel layer.

Step 4

In a medium sauce pan melt 1 1/2 sticks of butter with 1/2 cup sugar. Add corn syrup and condensed milk. (Continue to stir throughout the entire process) Bring to a rapid boil over medium-high heat, and then decrease to medium heat (should still be bubbling) 6-8 minutes or until mixture achieves deep golden color, stirring constantly. (I recommend a whisk! - see note)

Step 5

Pour caramel onto cooled shortbread, sprinkle immediately with coarse sea salt. Allow to sit at room temperature 1-2 hours or until caramel has cooled and set. I have had success with placing in the fridge to cool to speed up the process. Cut into squares and serve or store chilled in airtight container.