Step 1: Place the cashews in a glass or ceramic bowl and cover with cold water and stand for 2 hours, drain well.
Step 2: Preheat oven to 180C/160C fan forced.
Step 3: Line a baking tray with baking paper.
Step 4: Grease and line the base and sides of slice pan.
Step 5: Spread oats over prepared tray and bake stirring half way for 6 minutes or until golden and aromatic.
Step 6: Process oats and almonds until coarsely chopped and then add dates, oil, milk and rice malt syrup and process until a sticky mixture forms and then press into prepared pan and bake for 8 minutes until firm, cool completely.
Step 7: Process the cashews until finely chopped and add the dates and coconut milk and process well, scraping the sides occasionally until well combines.
Step 8: Add the oil, rice malt syrup and salt and process until smooth.
Step 9: Spread over the prepared base using a spatula to smooth the surface and then place in the freezer for 1 hour or until firm.
Step 10: Place all the ingredients in a heatproof bowl set over a pan of simmering water (don't let the bowl touch the water) and cook stirring constantly for 4 minutes or until mixture thickens and comes together.
Step 11: Pour over the filling and smooth the surface.
Step 12: Place in the fridge for 6 hours or overnight to set.
Step 13: Use a sharp knife to cut into 24 squares and sprinkle with seas salt, if using.
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