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PREPARATION
Step 1
Preheat the oven to 350 degrees with a rack in the center position. Line the bottom and sides of a 9- by 13- by 2-inch pan with an aluminum foil sling.
Step 2
Combine the flour, confectioners' sugar, and salt in the bowl of a food processor. Pulse to combine. Add the butter and pulse until the dough just comes together, about 1 to 2 minutes.
Step 3
Spread the dough into the prepared pan and press firmly to smooth the top. Dock the dough by pricking with a fork, making marks spaced about 1 inch apart.
Step 4
Bake the shortbread until it is golden brown and firm to the touch, about 35 minutes. Set aside to cool completely in the pan.
Step 5
Spread the dulce de leche over the dough forming an even layer using a small offset spatula. Refrigerate until slightly firm, about 1 hour.
Step 6
Place 2 cups of chocolate in a heatproof bowl. Set over a pan of gently simmering water and stir with a rubber spatula until melted, about 1 to 2 minutes. Remove from heat and add the remaining ? cup chocolate. Stir with a rubber spatula until smooth. Spread the chocolate over the dulce de leche using a small offset spatula. Sprinkle with sea salt.
Step 7
Let stand at room temperature until the chocolate sets, about 10 minutes. Using the aluminum foil as a sling, carefully remove the layered cookie from the pan. Peel back the aluminum foil and transfer to a cutting board.
Step 8
Using a serrated knife, cut in half crosswise, then cut both pieces in half lengthwise, forming 4 quarters, each about 9- by 3-inches. Cut each quarter crosswise into 8 bars about 1- by 3-inches. Store at cool room temperature for up to 2 hours or refrigerate for up to 1 week.
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