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Special equipment: a ruler
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Preheat the oven to 350 degrees F.
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To make the cookie crust: Beat the butter and sugar in a mixing bowl until fluffy.
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Mix in the egg and vanilla extract.
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Add the flour, baking powder and salt and mix until well combined.
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Spray a 9-inch square pan with cooking spray and line with parchment paper.
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Press the cookie dough evenly into the pan.
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Prick the dough with a fork or toothpick and bake until golden brown, approximately 20 minutes.
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Let cool, and then spread the raspberry jam evenly over the top.
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To make the nougat: Place the butter, sugar and evaporated milk in a small saucepan.
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Bring to a boil and boil until the mixture develops a syrupy texture, for about 4 minutes.
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Remove from the heat and immediately stir in the butterscotch chips, marshmallow creme and vanilla extract until smooth and well combined.
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Let cool for 5 to 10 minutes.
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Fold in the toffee bits and spread evenly over the cookie and raspberry jam.
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Allow to set up in the freezer for at least 30 minutes before cutting.
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Using a ruler as a guide, cut the cookie into 1-by-3-inch bars and return to the freezer while you prepare the chocolate.
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Melt the coating chocolate over a double boiler.
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(Or, place the coating chocolate in a microwave-safe bowl.
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Heat on medium power for 30-second intervals, stirring between each interval.
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Continue until the chocolate is thin and completely smooth, about 4 minutes.)
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Set a cooling rack over a baking sheet.
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Using a fork or a chocolate tool, dip the chilled bars into the chocolate, coating completely.
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Let the excess chocolate drip off, and then transfer to the cooling rack to set.
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Place the bars back in the freezer to set, 10 to 15 minutes.
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Remove the chilled bars from the freezer and enjoy.
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Alternatively, if using the candied orange peels, slightly melt the top of each bar using a kitchen blowtorch.
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Sprinkle with the candied orange pieces.
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Torch the tops of the bars further, until the orange pieces are slightly toasted and brown.
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Place back in the freezer until ready to enjoy.