1. For shortbread cookie: cream together butter and sugar until light and fluffy.
2. In a separate bowl, whisk together the flour, baking powder, and salt. Slowly add this to the butter mixture. Finally, at low speed, add the milk and vanilla.
3. Separate the dough into halves and wrap each in plastic and refrigerate until the dough is as firm as a stick of butter.
4. Now is the time to preheat your oven to 350 degrees and line a baking sheet or cookie sheet with parchment paper.
5. Once your dough is firm enough to work with, either roll it out onto the sheet pan or press with fingers as was my preference to about 1/2-3/4″ thickness.
6. Bake for 20-30 minutes, turning the baking sheet front-to-back halfway through the baking time.
7. For carmel layer: unwrap and place your carmels, milk and salt in a microwaveable bowl and nuke for 1 minute at a time, stopping to stir, until nice and melted (approximately 3-4 minutes).
8. Pour carmel over the baked shortbread. Put in the refrigerator to harden and set.
9. Cut the shortbread/carmel layer into Twix size pieces or whatever shape you desire. Chill them in the freezer to firm them up before dipping.
10. For chocolate coating: microwave the chocolate at 1 minute intervals while stirring till melted or use a double boiler method to melt.