Preheat your oven to 325º F (163º C).

In a mixing bowl, beat together softened butter, granulated sugar, and sea salt for 2-3 minutes until light and fluffy.

Gradually add in flour, mixing until a soft dough forms. Press into a greased 9x13-inch baking pan.

Bake the crust mixture in the preheated oven for 15-20 minutes until edges turn golden brown.

Cool the crust in the pan for at least 10 minutes.

In a medium saucepan, combine brown sugar, corn syrup, butter, half and half, and sea salt. Heat over medium, stirring until melted.

Bring to a gentle boil, stirring continuously until it reaches 250º F (120º C), about 5-7 minutes.

Remove from heat and stir in vanilla extract. Allow to cool for 5 minutes.

Pour warm caramel over the cooled crust and let sit at room temperature for 10 minutes.

Refrigerate assembled bars for 1-3 hours until caramel is firm.

Once chilled, let sit at room temperature for 20 minutes before slicing into squares.