Preheat oven to 350 F.

Start by crushing up the pretzels: place a couple of handfuls of pretzels in a baggie and using a rolling pin, crush into small pieces. Set aside.

Start the cookie base by creaming the butter & sugar: this step is incredibly important! Make sure the butter is room temperature, not melted. Combine the butter & sugars in a large mixing bowl, and using an electric mixer cream them together until light and fluffy, 1-2 minutes.

Add the egg and vanilla extract: once the butter and sugar is creamed together, add the egg and vanilla extract. Again, use an electric mixer to cream the ingredients until light and fluffy.

Gently fold in the dry ingredients until just combined. Fold in the: flour, baking soda, and baking powder. Do not over-mix! Over-mixing can cause the bars to deflate in the middle after baking.

Stir in 3/4 cup crushed pretzels until combined.

Press the dough into a parchment paper lined baking sheet. Using a 9"×13" pan will produce the best results.

Bake until golden: bake the cookie bars for 15-18 minutes at 350 F. Remove the cookies when they are *just* golden on top. Do not over-bake these cookie bars, you want them to be chewy and delicious, rather than crispy.

Immediately upon removing the bars from the oven, sprinkle 2 cups chocolate chips over the top. The heat from the dish will melt the chocolate after 1-2 minutes, use a spatula to spread the chocolate evenly over the top. If the chocolate chips do not melt, place the dish back in the OFF but warm oven for another minute or two. Once the chocolate is melted and spread, chill the bars in the freezer and prepare the caramel.

While the cookie chill, prepare the caramel sauce: In a medium pot, melt 3/4 cup butter over low heat. Once the butter is melted, add 3/4 cup sugar. Whisk vigorously to fully dissolve.

After the sugar has dissolved, turn heat to high, and pour in the 14 oz. of sweetened condensed milk and 3 tablespoons light corn syrup.

Bring the mixture to a full rolling boil that DOES NOT CEASE when stirred (this is an important step).

Once the mixture reaches that point, reduce the heat to a simmering level (medium-low heat).

Whisk the mixture at a simmer for 10-15 minutes - or until it reaches a caramel color. It is important to continuously whisk to prevent burning (happens quickly!). You will know the mixture is ready once it begins to pull away from the sides of the pot. Do not remove from the heat early because your caramel will not "set".

Once the caramel is ready, remove from heat and remove the cookies from the freezer. Immediately drizzle the hot caramel sauce over the bars and use a spatula to evenly spread over the top. Sprinkle with the remaining crushed pretzels and gently press into the caramel. Chill for at least 30 minutes and slice into small squares.