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For the shortbread crust you'll need: butter, powdered sugar, vanilla, flour, and salt.
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For the tahini caramel you'll need: butter, heavy cream, sugar, corn syrup, tahini, vanilla. For the chocolate layer you'll need chocolate and a neutral oil.
Bake the shortbread crust
iIi
Press the dough into the prepared pan and use the back of a spoon or small measuring cup to pack it in and level it out. Place in the fridge to chill for 30 minutes then bake for 30-35 minutes at 325 degrees F.
Make the Tahini Caramel
IV
In a saucepan combine the sugar and light corn syrup. Heat over low-medium heat, stirring until the sugar has dissolved. Increase the heat to medium-high, and stir frequently.
Make the Tahini Caramel
IV
Remove the pan from the heat and stir in the heavy cream and butter mixture. Return the pan back to the medium-high heat. Stir frequently until it reaches 248 degrees F. Remove from heat and stir in the tahini and vanilla. Immediately pour over the cooled shortbread crust.
Make the Chocolate Layer
V
In a medium bowl, heat the chocolate and oil until fully melted and smooth. Pour over the set tahini caramel and spread into an even layer.
Chill then serve!
VI
Place in the fridge until solid. Cut the millionaire's shortbread into 16 bars (or more), sprinkle with flaky sea salt, and enjoy!