Step 1: Preheat oven to 300 degrees F. Line a 9 inch baking pan with aluminum foil that is long enough to extend past the sides of the pan; coat foil with nonstick cooking spray.
Step 2: In a food processor combine the butter and flour; pulsing 5 or 6 times or until mixture resembles fine crumbs. Add sugar and pulse again until combined.
Step 3: Transfer mixture to prepared pan, spreading evenly. With your fingers, press mixture firmly into pan, making sure you spread into the corners too. Bake for 30 minutes or until lightly browned. Remove from oven and let cool on a wire rack.
Step 4: To make the caramel: in a saucepan over medium heat combine the next 3 ingredients (butter - golden syrup); stirring until butter melts and mixture is smooth. Bring to a boil, stirring frequently and continue to cook until caramel thickens and browns. Remove from heat and let cool 10 minutes. Pour over shortbread and spread evenly; let cool completely.
Step 5: To make the chocolate topping: in a saucepan over medium heat combine the chocolate and cream; stirring frequently until chocolate melts and mixture is smooth. Remove from heat and let cool for 5 minutes. Pour over caramel and spread evenly; refrigerate for 30 minutes. Using foil overhang for handles lift out of pan and cut into 12 squares.
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