01 -
Line a 9x9-inch pan with foil and spray lightly with nonstick cooking spray.
02 -
Combine brown sugar, heavy cream, and unsalted butter in a medium saucepan over medium-high heat. Stir until butter melts and mixture reaches a rolling boil.
03 -
Reduce heat to low and insert a candy thermometer. Stir occasionally and maintain simmer until the mixture reaches 236°F, about 7 to 8 minutes.
04 -
Remove from heat and immediately stir in vanilla extract and salt. Whisk in powdered sugar until smooth and well combined.
05 -
Pour mixture into prepared pan and allow it to set at room temperature for several hours or overnight for best results.
06 -
Lift set candy from pan using foil. Using a large kitchen knife, cut into quarters. Then carefully slice each quarter into small squares (about 16 per quarter) using gentle, precise cuts to avoid breaking.
07 -
Melt chocolate melts per package instructions. Dip each butterscotch square into melted chocolate, tapping off excess. Place coated squares on wax paper–lined baking sheet.
08 -
Refrigerate the coated squares until chocolate is firm, about 30 minutes, before serving or storing.