Preheat the oven to 350°F/180°C and line a 8x8in/20x20cm baking pan with parchment paper.
Make the shortbread by combining room temperature butter, sugar, flour and cornstarch in a large bowl then mix together.
Press into the prepare pan making sure the shortbread dough is an even layer then place in the preheated oven and allow to bake for 20 minutes or until golden brown on top.
Remove from the oven and allow to cool.
To make the caramel combine the condensed milk, butter, syrup and a pinch of salt together in a small saucepan and bring to a boil.
Simmer, stirring continuously, until the caramel is thick and golden brown in color.
The mixture should be between 210-225°F/98-107°C on a sugar thermometer/candy thermometer. At 210°F it will be slightly softer which some people prefer.
Pour the caramel over the shortbread and spread into an even layer.
Place in the fridge and allow to set.
For the chocolate ganache, melt together the chocolate and cream then pour over the caramel.
I added an extra layer of melted chocolate but this is optional and not necessary.
Sprinkle with sea salt flakes then refrigerate until completely set.
Chef's note: some people prefer a thinner layer of chocolate while some like a thicker layer. Depending on which camp you fall in, simply halve the chocolate ingredients if you want a thinner layer of chocolate.
Slice the millionaire's shortbread into bars with a very sharp knife then serve.