Preheat oven to 350 degrees F.

Lightly grease a 9×13-inch baking pan or line it with parchment paper.

In a large bowl, cream together sugar and butter, until fluffy.

Beat in egg and vanilla extract.

Working at a low speed, gradually beat in flour and salt until the mixture is crumbly, like wet sand. The dough does not need to come together.

Pour crumbly dough into the prepared pan and press into an even layer.

Bake for 20-25 minutes, until the base, is set and the edges are lightly browned.

Cool completely on a wire rack before topping.

Preheat oven to 300 degrees F.

Spread coconut evenly on a parchment-lined baking sheet (preferably one with sides) and toast for 20 minutes, stirring every 5 minutes, until the coconut is golden.

Cool on the baking sheet, stirring occasionally. Set aside.

Unwrap the caramels and place them in a large microwave-safe bowl with milk and salt.

Cook on high for 3-4 minutes, stopping to stir a few times to help the caramel melt.

When smooth, fold in toasted coconut with a spatula.

Put dollops of the topping all over the shortbread base.

Using the spatula, spread the topping into an even layer. Let topping set until cooled.

When cooled, cut into 30 bars with a large knife or a pizza cutter (it’s easy to get it through the topping).

Once the bars are cut, melt the chocolate in a small bowl. Heat on high in the microwave in 45-second intervals, stirring thoroughly to prevent scorching.

Dip the base of each bar into the chocolate and place it on a clean piece of parchment or wax paper.

Transfer all remaining chocolate (or melt a bit of additional chocolate, if necessary) into a piping bag or a Ziploc bag with the corner snipped off and drizzle bars with chocolate to finish.

Let the chocolate set completely before storing it in an airtight container.