In a large bowl beat butter and sugar until light and fluffy

Add flour, salt and vanilla and mix well

Press into prepared pan and bake 12 to 15 minutes until light golden. Cool on rack in pan

In a medium saucepan combine, cream, milk, light brown sugar, butter and salt. Bring to a boil, stirring and continue to simmer stirring often until thickened and a light golden color, 10 to 15 minutes, remove from heat and add vanilla

Pour 1/3 of hot caramel over cooled crust, smooth with an off set spatula or back of a spoon

Add toasted coconut to remaining caramel and blend well. Toasted coconut recipe is attache below. Spread coconut caramel evenly over plain caramel layer on bars. Allow to cool at least 1 hour and then cut into bars

https://cookpad.wasmer.app/us/recipes/358497-toasted-coconut

Line a baking sheet with parchment paper. Melt 1 1/2 cup of chocolate until smooth

Dip BOTTOM of each bar into chocolate or spread a layer of chocolate on each bottom, which ever is easier for you. Place coated bars chocolate side up on parchment lined pan and chill until hard about 1 hour

Melt remaining 1 1/2 cups chocolate until smooth, drizzle over bars. Press cashews in places on wet chocolate to stick. Chill until set.