Doesn't the name of these bars sound fancy? You don't need to own a yacht (or yachtmaster!) and wear limited edition $50 Gucci t-shirts to make / eat these.
They have a shortbread crust, similar to that of my recent eggnog cheesecake. Its high fat to flour ratio makes for a crumbly, absolutely delicious base to the bars.
Sweetened condensed milk is reduced until thick and slightly golden in color, before being poured atop the buttery crust. The milk turns into a light, milky caramel that is sweetly fragrant, and firms as it sets.
Finishing off the entire bar is a layer of chocolate, melted down with just a touch of ghee (butter is traditionally used). That last little addition prevents the chocolate from hardening to a stiff, un-cut-able shell, and lends a silkier mouthfeel to the chocolate.