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For the shortbread base:
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Preheat oven to 350u00b0F. Line a 9X9 inch pan with aluminum foil. Spray bottom and sides of the dish and set aside.
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Cream together butter and powdered sugar in a large bowl using an electric mixer. In a separate bowl, mix together flour and baking powder. Beat the dry ingredients into the wet for several minutes until it is no longer crumbly and forms a dough ball.
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Using your hands, press the dough into the bottom of the 9X9 pan. Bake for 12-15 minutes, until edges have just begun to brown. Remove pan from oven. Allow to cool .
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For the salted caramel:
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In a heavy-bottomed medium saucepan, stir together the granulated sugar and corn syrup. Bring to a boil over medium-high heat. Once the mixture begins to simmer, do not stir. Allow it to simmer for 4 or so minutes, until it turns a dark amber color. If it starts to caramelize faster on one side than another, gently swirl the pot to mix.
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Stir in the butter and gently pour in the cream, vanilla and salt (be careful, it will bubble up and may spit), stir with a clean spatula. Continue to cook, stirring occasionally, for another two or so minutes until it thickens slightly.
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Stir in half of the cashews. Pour the caramel/cashew mixture over the cooled shortbread crust. Tilt the pan to get the base completely covered. Scatter additional cashews and sea salt over the top.
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Allow to cool for 30 minutes at room temperature, then an additional hour or two in the fridge.
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Shortbread base adapted from Allrecipes.
