Step 1: Prepare the Shortbread Base
Preheat oven to 350°F (175°C).
Line an 8×8 or 9×9 inch pan with parchment paper, leaving an overhang for easy removal.
In a large bowl, cream together butter and sugar until light and fluffy.
Add vanilla extract, then mix in flour and salt until a soft dough forms.
Press the dough evenly into the bottom of the pan.
Prick the surface with a fork to prevent bubbles.
Bake for 18–20 minutes or until golden and firm.
Let it cool completely before adding the caramel.

Step 2: Make the Caramel Layer
In a saucepan over medium heat, combine sweetened condensed milk, brown sugar, butter, corn syrup (or honey), and salt.
Stir constantly as the mixture melts and begins to bubble.
Once bubbling, reduce heat to low and continue stirring for 8–10 minutes until thickened and golden.
Remove from heat and stir in vanilla extract.
Pour the caramel over the cooled shortbread and spread evenly.
Let it cool at room temperature for 15 minutes, then chill in the fridge for at least 1 hour until set.

Step 3: Add the Chocolate Topping
Melt chocolate chips and oil (or butter) together in a microwave-safe bowl in 30-second intervals, stirring between each, until smooth.
Pour the melted chocolate over the firm caramel layer and smooth it with an offset spatula.
Optional: Sprinkle with sea salt flakes or other toppings before the chocolate sets.
Refrigerate again for 30–45 minutes until the chocolate is firm.

Step 4: Slice into Bites
Once completely set, lift the slab out using parchment paper.
Using a sharp knife, cut into bite-sized squares or rectangles.
Wipe the knife clean between cuts for neat edges.

Step 5: Serve or Store
Serve your Millionaire’s Shortbread Bites chilled or at room temperature.
Store leftovers in an airtight container in the fridge for up to 5 days.