• Preheat oven to 350F.
• Grease and line a rimmed cookie sheet (12" x 18") with parchment paper, and set aside.

Shortbread base

• In the bowl of a stand mixer fitted with the paddle attachment, beat sugar and butter together on medium until light and fluffy. This will take about 5 to 6 minutes.
• Slowly add the flour to the butter mixture and mix until a smooth dough is formed.
• Press the dough into the prepared cookie sheet.
• Bake for about 15 minutes or until the top of the shortbread is golden brown.
• Once the base is cooled, spread the nuts on top of the base, and set it aside.

Caramel

• In a medium pot add 1/4 cup butter, corn syrup, butterscotch chips and water. Put on medium heat and bring to a boil. Boil for about 90 seconds.
• Remove from heat and slowly pour the caramel mixture evenly over the top of the nut mixture. Make sure you pour it over all the nuts on the entire cookie sheet.
• Place the pan in the oven and bake for 15 minutes or until it is bubbling in the middle of the cookie sheet.
• Completely cool before cutting into squares or triangles.