Preheat your oven to 350°F (175°C). Line an 8x8 inch baking pan with parchment paper, leaving some overhang for easy removal later.

In a mixing bowl, cream together the softened butter, granulated sugar, and brown sugar until light and fluffy.

Add the flour, fine salt, and vanilla extract, mixing until combined.

Press this mixture into the bottom of the prepared baking pan.

Bake for 15-20 minutes or until lightly golden and set.

In a saucepan, heat 1 cup of granulated sugar over medium heat until it melts and turns a deep amber color.

Carefully whisk in the cubed butter until it melts, followed by the warm cream and sea salt.

Stir until smooth, then pour the caramel over the baked crust.

Place the chopped chocolate in a heatproof bowl and melt it using a microwave or a double boiler.

Stir in the optional neutral oil for added shine.

Drizzle the melted chocolate over the caramel layer, spreading it evenly.

Sprinkle with flaked sea salt.

Let the bars cool to room temperature, then refrigerate until completely set, often about 2 hours.

Cut into squares and enjoy!