Preheat the oven to 325 degrees Fahrenheit. Spray a 13 x 9 x 2-inch baking dish with non-stick cooking spray. Set aside.
In a medium-sized saucepan add ¾ cup unsalted butter,. Cook over medium heat and whisk the butter to brown. It will become frothy and start to have a nutty aroma. Then it will turn brown. It takes about 3 minutes, then remove it from the heat.
In a large mixing bowl, combine 1 cup dark brown sugar, ½ cup granulated sugar, 1 ½ teaspoons vanilla extract, 2 large eggs, and the browned butter. Beat until incorporated.
Add 2 cups plus 2 tablespoons all-purpose flour and ½ teaspoon salt and mix until just combined. Do not over-mix. The dough will be thick. Spread evenly into the bottom of your prepared baking dish.
Bake for 22-25 minutes or until the edges are lightly brown. Remove from oven and allow to cool on a wire rack completely.
Salted Caramel Buttercream
In a medium sauce pan add ½ cup butter and 1 cup packed brown sugar. Bring the butter mixture to a boil.
Stir in¼ cup milk then bring it back to a boil. Remove from heat and stir in 3 ½ cups powdered sugar.
Frost the cooled bars ad sprinkle lightly with coarse sea salt,