01 - 
                Preheat oven to 325°F. Line a 13x9" baking pan with foil, extending the sides over the edges. Spray the foil with cooking spray and set aside.
              
              
              
                02 - 
                Beat butter and sugar until creamy and fluffy, about 2 minutes. Beat in the powdered sugar and vanilla. Add the flour and beat until a soft dough forms.
              
              
              
                03 - 
                Press HALF of the dough evenly into the prepared pan. Refrigerate the remaining dough.
              
              
              
                04 - 
                Bake the crust for 15 minutes. Remove from the oven but keep the oven on.
              
              
              
                05 - 
                Pour the caramel evenly over the crust, then crumble the remaining dough on top to cover the caramel layer. Sprinkle lightly with sea salt.
              
              
              
                06 - 
                Return to the oven and bake for 25-30 minutes or until golden brown and bubbly. Cool completely, then refrigerate at least an hour before cutting into squares.