Preheat your oven to 325°F (165°C) and line a 9×13-inch baking pan with parchment paper.

In a mixing bowl, combine room temperature butter, granulated sugar, and powdered sugar. Beat until fluffy and light, about 3–4 minutes. Add vanilla extract and mix until combined.

Gradually add all-purpose flour to the butter mixture on low speed until the dough forms a thick, slightly crumbly texture.

Press 2/3 of the dough evenly into the bottom of the prepared pan and bake for 20 minutes until lightly golden around the edges.

Melt caramel candies with heavy cream over low heat in a medium saucepan, stirring continuously until smooth, about 5–7 minutes.

Pour the caramel filling over the baked shortbread crust and sprinkle with sea salt.

Crumble the remaining dough evenly over the caramel layer without pressing firmly.

Bake the assembled bars for an additional 25–30 minutes until the top is lightly golden.

Let cool in the pan on a wire rack for at least 30 minutes. For cleaner cuts, refrigerate for about 1 hour before slicing into squares.