Prepare 1 8x8 pan or 2 7-1/2 x 3 1/2 loaf pans lined with a parchment paper that is long enough to extend up and slightly over ends of the pan. Spray with oil.

Combine the butter and cream in measuring cup and microwave for about 1 1/2 minutes, until hot. Set aside.

In saucepan, add water, then corn syrup and sugar. Stir just enough to moisten the sugar. Dont splash up on sides of pan. Heat over medium-high heat until the mixture comes to a boil, and then cover with a lid for a minute so moisture in pan melts sugar that may be clinging to the pan sides

Clip on candy thermometer and cook until the sugar reaches 320°F. It will take on a light golden color. Do this step fairly quickly or the sugar will take on a burnt flavor before reaching 320. Pour in butter/cream mixture gradually, a third of it at a time, and stir, using the base of your thermometer.

Continue cooking for another 5 or 6 minutes, until the mixture reaches a temperature of 240°F (soft-ball stage) for a relatively soft caramel. Slightly higher for a firmer candy. Add vanilla toward the end.

Immediately pour into loaf pan. Cool, uncovered, at room temperature for about 2 hours. Then sprinkle with Fleur de Sel and press on a little...or...at this point you can sprinkle with pecans. Refrigerate until firm

Lift out of pan. Cut into 1 x 1 squares. Separate a little so they dont stick back together. Put back in fridge until ready to dip in chocolate.

Tempered Chocolate: Finely chop chocolate. Put 2/3 in glass bowl and microwave in 30 sec bursts until it melts and reaches 115 to 120. Add remaining chocolate in thirds, stirring after each addition until fully melted. End temp should be about 85-88. The chocolate is now tempered and ready to use.

Dip bottoms in chocolate. Put on parchment covered baking sheet. Refrigerate. Wrap in celophane or candy paper cups. Refrigerate or freeze.