MAKE THE CARAMEL

1. Line a small pan or plate with a sheet of parchment paper and butter or spray with cooking spray, then set aside.
2. Melt the sugar by placing it in a medium, dry sauce pan over medium heat. If doubling the recipe, you’ll want to make sure the saucepan is on the wider side so there’s more surface area for the sugar to melt. Try not to stir the sugar as it melts, but rather swirl the pan around a bit to help it out. It should take about 5 minutes, and once it’s mostly melted, you can stir a bit to break up any large pieces. Once melted, it should be copper in color, and if it’s not, continue cooking until it is. Lower the heat and stir in the butter first, and then the heavy cream. Be ready for it to bubble rapidly. Turn the heat back up to medium, and cook until it reaches 240 degrees on a candy thermometer, or use the water test** (explained in the notes below).
3. Immediately remove the caramel from the stove and pour onto the parchment lined pan or plate, then transfer to the freezer until solidified, about 30 minutes.

MAKE THE BROWNIES

1. Preheat the oven to 350 degrees, then line an 8×8-inch square baking pan (or 9×13 inch pan if doubling) with parchment, then rub it with softened butter or spray it with cooking spray.
2. Fill a medium saucepan with about an inch of water (I use the same dirty pan I made the caramel in, as the boiling water will actually help clean it) and set it on the stove over medium heat. When the water starts to simmer, place a medium heatproof bowl over top. Allow the butter to melt in the bowl, and once it’s almost fully melted, add in the chocolate and give it a quick stir. Turn the heat off, and let it sit for 2-3 minutes, then remove the bowl from the simmering water and stir until it’s totally smooth. Use a whisk or a wooden spoon to beat in the sugar, then add the eggs one at a time, being sure to fully incorporate the first before adding the second. Add the vanilla and salt, then stir vigorously. Stir in the flour until fully incorporated, but try not to overmix.
3. When the caramel is firm, remove it from the freezer and chop it into pieces about 1 inch in size. Gently fold 3/4 of the caramel bits into batter. Pour the batter into the prepared pan and spread out until even. Arrange the remaining caramel bits evenly on top, then sprinkle with the flaky sea salt. Bake for about 30 minutes, or until a toothpick inserted into the center comes out clean.
4. Allow the brownies to cool thoroughly before cutting, preferably in the refrigerator for several hours, overnight is best. Cut into squares and serve cold for best results.