Preheat your oven to 325°F (165°C) and line a 9x13-inch baking pan with parchment paper.

In a large bowl, mix room temperature unsalted butter, granulated sugar, and powdered sugar until light and fluffy.

Gradually add all-purpose flour while mixing on low speed until a thick dough forms, setting aside some for topping.

Press half to two-thirds of the dough into the bottom of the prepared pan and bake for about 20 minutes.

In a medium saucepan, melt caramel candies and heavy cream over low heat, stirring until smooth.

Pour the warm caramel over the baked crust and sprinkle with flaky sea salt.

Crumble the reserved dough over the caramel without pressing it down. Return to oven and bake for an additional 25-30 minutes.

Let the bars cool completely in the pan on a wire rack before refrigerating for 1 hour and then slicing.