First, make the caramel. In a medium pot, combine the sugar, corn syrup, and water.
Place over medium-high heat, stirring occasionally, until sugar dissolves.
Increase heat to high, stop stirring, and allow the caramel to cook and bubble until it turns to a caramel color {this will take a good 5-7 minutes}.
Once color is reached, remove pot from heat, and stir in the butter and heavy cream, and finally the salt. Allow caramel to cool and solidify slightly before using.
Preheat oven to 350F.
In the bowl of a stand mixer fitted with the paddle attachment, beat together the butter and sugar until light and fluffy, 2-3 minutes.
Add in the vanilla, flour, and salt, and mix until a dough forms.
Line a 9x9 baking dish with parchment, and press the shortbread dough down into one even layer. Prick the surface with a fork.
Bake for 20-25 minutes, until edges are slightly golden and the surface of the cookie appears dry.
Let cookie base come to room temperature, then pour the caramel on top. Let caramel solidify, then melt down the dark chocolate chips in the microwave in 20-second intervals until smooth and creamy.
Spread on top of the caramel, and let it set slightly, then slice and enjoy!