Prep. Preheat the oven to 350°F. Line a 9x9-inch baking pan with parchment paper, leaving some overhang for easy removal.
Cream the butter and sugar. In a large mixing bowl, cream together the unsalted butter and superfine white sugar using a hand mixer or stand mixer until light and fluffy, about 2-3 minutes.
Mix in the rest of the ingredients. Gradually add the all-purpose flour, vanilla extract, and salt to the butter mixture. Mix on low speed until the dough comes together and forms a smooth, crumbly texture.
Transfer the dough to the pan. Press the dough evenly into the prepared baking pan, ensuring an even layer across the bottom. Use the back of a spoon or your fingers to smooth it out.
Bake. Transfer the pan to the preheated oven and bake for 20-25 minutes or until the edges are lightly golden.
Cool. Remove from the oven and let it cool completely in the pan.
Caramel Filling
Make the caramel. In a medium-sized saucepan, combine the sweetened condensed milk, unsalted butter, light brown sugar, and heavy cream.
Cook the caramel. Place the saucepan over medium heat. Stir constantly as the mixture heats, allowing the butter and sugar to melt and combine fully. Continue cooking, stirring frequently, until the mixture thickens and turns a deep golden color, about 10-15 minutes.
Pour the caramel over the crust. Remove the saucepan from heat and stir in the vanilla extract and salt until well combined. Pour the caramel filling over the cooled shortbread crust, spreading it evenly with a spatula.
Let it set. Allow the caramel to set at room temperature for about 20-30 minutes or until firm.
Chocolate Ganache
Cook the chocolate chips and heavy cream. Meanwhile, in a microwave-safe bowl, combine the milk chocolate chips and heavy cream. Microwave in 20-second intervals, stirring between each, until the chocolate is fully melted and the mixture is smooth and glossy.
Pour the chocolate over the caramel sauce. Pour the chocolate ganache over the set caramel layer, spreading it evenly to cover the caramel completely.
Add sea salt. Optionally, sprinkle flaky sea salt on top of the ganache for a touch of salty contrast.
Chill and Serve
Chill. Refrigerate the assembled bars for at least 1-2 hours or until the chocolate ganache is fully set.
Cut. Once chilled, use the parchment paper overhang to lift the bars from the pan. Place them on a cutting board and use a sharp knife to cut into squares or rectangles.
Serve. Serve the millionaire bars chilled or at room temperature. Store any leftovers in an airtight container and keep them in the refrigerator.