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Center a rack in the oven and preheat it to 350u00b0F. Generously butter (or spray) an 8-inch square pan.
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For the shortbread base:
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Whisk together flour and cocoa powder. Working with a stand mixer fitted with the paddle attachment, or in a large bowl with a hand mixer, beat the butter, sugar and salt together on medium speed until smooth, about 2 minutes. Turn off the mixer, add the dry ingredients all at once and beat on low until the dough comes together. This will take a little longer than you might expect, so don't get discouraged. Give the dough a few last turns with a flexible spatula and scrape it out into the pan.
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Using your fingertips, pat the dough evenly over the bottom of the pan; press down and make sure to get the dough into the corners. Bake the shortbread for 21-23 minutes, rotating the pan after 10 minutes, or until it is slightly darker around the edges and just starting to pull away from the sides of the pan; it will not feel completely firm if poked gently. Transfer the pan to a rack and allow the shortbread to cool completely.
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For the caramel topping:
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Put a small bowl of cold water and a pastry brush (preferably silicone) next to the stove. Put the sugar, water, and corn syrup in a small saucepan or skillet and bring to a boil over medium-high heat. Allow the ingredients to bubble away, brushing down the sides of the pan with cold water if there are spatters and swirling the pan a couple of times once you start seeing some color, until the caramel turns a pale to medium amber. (Don't let it get as dark as mahogany.) Lower the heat, stand away from the pan and add the cream, followed by the butter and salt-ingredients that might cause the caramel to roil. Remove the pan from the heat, drop in the chocolate and, using a silicone spatula or wooden spoon, stir to blend.Pour the hot caramel over the shortbread and sprinkle with the nuts. Allow to set at room temperature.
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When the caramel is firm, run a table knife around the sides of the pan, carefully unmold the cookie onto a rack and turn it over onto a cutting board. Using a long thin knife, cut 21 bars (cut into 3 strips and then cut each strip into 7 bars). Alternatively, leave the cookie whole and cut individual bars as needed.
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When the caramel is fully set, the cookies (cut or intact) can be wrapped in plastic and refrigerated for up to 5 days. Remove from the refrigerator about 10 minutes before serving.
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Recipe from Dorie's Cookies by Dorie Greenspan.