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Preheat the oven to 350 degrees F.
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Line an 8-inch square baking pan with parchment paper. Grease the pan before placing the parchment in to help the paper stick.
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In a food processor, combine the butter, flour, sugar, hazelnut meal, and salt and pulse a few times until a dough forms. If your food processor isn’t big enough, you can also combine ingredients in a bowl using a pastry blender.
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Press the dough into the prepared pan and bake for 20 minutes until golden around the edges. Cool completely.
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In a small sauce pan, heat the butter and cream until the butter melts. In a separate saucepan, heat the sugar and water over moderate heat, stirring occasionally, until the sugar becomes a deep gold color, about 5-7 minutes. Carefully drizzle in the heated cream and butter while whisking continually. Add in the salt, stir. Keep whisking until the temperature of the caramel reaches 230 degrees F. Pour the caramel over the cooled shortbread and then chill in the fridge for 30-40 minutes.
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Next make the ganache. Add chocolate chips to a small heatproof bowl. Heat the cream in a small saucepan until it comes to a simmer. Pour the cream over the chocolate and let it sit for two minutes. Stir chocolate until it is combined with the cream and smooth. Pour the chocolate over the caramel layer. Chill in the fridge for an hour.
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Slice into 16 bars and top with sea salt or chopped hazelnuts.