Preheat oven to 350 degrees F. Lightly grease a 9X13 inch baking dish.

Using a large mixing bowl, cream together the sugar and butter until light in color and fluffy. While continuing to beat at a low speed, add in the egg and vanilla until fully combined.

Continuing to blend, add flour and salt gradually and mix until crumbly. Pour into prepared baking dish and press in.

Bake for 30 minutes or until the edges have browned. Allow to cool completely.

Reduce oven temperature to 300 degrees F. Line a baking sheet with parchment paper and then spread with the coconut. Place into oven and toast for 20 minutes. Stir every 5 minutes. Allow to completely cool.

Place unwrapped caramels into a microwave safe dish. Add salt and milk. Cook for 3-4 minutes, stirring after each minute until fully melted.

Mix in the toasted coconut. Spread onto the cooled cookie base and allow caramel topping to cool completely.

Using a pizza cutter, cut into 15 bars.

Place a clean piece of parchment or wax paper on the counter. Using a microwave safe dish, melt the chocolate chips. Dip the bottom of each bar into the chocolate and the place onto parchment paper. Drizzle the remaining melted chocolate over the bars.

Allow to completely cool. Store in an airtight container.