Preheat the oven to 350 degrees F. Lightly coat a 9 x 13-inch baking pan with nonstick spray. Line the pan with parchment paper, leaving a 2-inch overhang on the two long sides. Spray the paper too.: As the oven heats, notice how the kitchen warms and air begins to smell faintly of the appliance warming up. This ambient heat helps set up expectations that the dough will brown evenly, and lining the pan with parchment creates clean release points, which matters for neat slicing later. A common error here is skipping the parchment or not leaving enough overhang, which makes lifting the bars out messy and can cause edges to tear when you remove the shortbread. Check that the pan is truly 9 x 13 inches so baking times remain accurate, and use an oven thermometer if your oven tends to run hot or cold.
In a large bowl, use an electric mixer to combine the powdered sugar and butter on medium speed until light and fluffy. Reduce the speed to low and beat in the almonds, flour and salt just until combined. Press the dough evenly into the bottom of the prepared pan. Bake until golden brown - 25 to 28 minutes. Let cool completely in the pan.: When the butter and powdered sugar come together, you should see a pale, airy mixture with tiny air pockets; that lightness translates into a tender shortbread. Folding in the almonds, flour, and salt on low avoids overworking the dough, which would develop gluten and make the base tough. Pressing the dough uniformly into the pan ensures even baking and an even final texture; I use the bottom of a measuring cup to create a flat surface. Watch for a golden edge and a slightly firm center to signal doneness. A common mistake is baking until too dark, which yields a dry base, so remove it when it is pale golden and cool fully so the caramel layer does not soften the crust.
In a medium saucepan, combine the condensed milk, brown sugar, honey, cream, butter and salt. Cook on medium, stirring constantly, until a candy thermometer reaches 236 degrees F (24 to 26 minutes). Remove from heat; stir in the vanilla. Immediately pour the caramel over the shortbread. Let sit at room temperature until set, 1 to 1 1/2 hours.: As the mixture heats, you will notice the aroma deepen into rich toffee notes and the texture thicken visibly; frequent stirring prevents burning and ensures even cooking. Reaching 236 degrees F gives you a firm, chewy caramel that will hold up when sliced, and the color should be a warm golden brown. Stirring in the vanilla off heat preserves its fragrant lift. Pour the caramel in a slow, steady stream so it spreads without disturbing the shortbread base. One pitfall is rushing the temperature step, which yields a too-soft caramel, so rely on the thermometer rather than time alone. If you see scorching on the saucepan sides, scrape and lower the heat to avoid a bitter flavor.
In a bowl, microwave the chocolate and cream for 30 seconds; stir. Continue to microwave in 10-second intervals, stirring after each until melted and smooth. Pour the melted chocolate over the caramel and spread with an offset spatula. Sprinkle with sea salt. Freeze until set - about 20 minutes.: The chocolate and cream should melt into a glossy, velvety emulsion that spreads easily; stirring frequently helps distribute heat and creates a smooth texture. Pouring the glaze across the caramel and using an offset spatula gives you an even, thin chocolate layer that will snap when chilled. The final sprinkle of flaky sea salt adds bright contrast and a textural pop. Avoid overheating the chocolate, because it can seize into gritty clumps; gentle bursts of heat and patient stirring prevent that. If the chocolate seems too stiff to spread, a few more seconds in the microwave and another stir should soften it without burning.
When ready to serve, use overhangs to transfer to a cutting board and cut into squares. Store, refrigerated, in an airtight container for up to a week.: The edges should be clean and the layers distinct when you lift the slab out by the parchment overhangs. A warm, sharp knife gives the best cuts; I wipe the blade between slices so each bar keeps a neat edge. Refrigeration firms the chocolate and caramel, making slicing easier and keeping the texture consistent. A typical oversight is trying to cut while the caramel is still warm, which causes dragging and messy slices, so chilling briefly is key. Keep the bars refrigerated in an airtight container to preserve texture and prevent the chocolate from sweating.