BOTTOM LAYER:

1 c. flour
1/2 c. butter
1/2 c. powdered sugar

Combine ingredients. Press into 9"x13" pan. Bake at 350 degrees for 12 to 15 minutes.

SECOND LAYER:

1 pkg. Kraft caramels
1/4 c. evaporated milk
1/2 c. butter
1 c. powdered sugar

Melt caramels, milk and butter. Remove from heat and add powdered sugar. Blend well and spread over crust. Chill.

TOP LAYER:

6 oz. milk chocolate chips
3 tbsp. butter

Melt chocolate chips and butter; spread over caramel layer. Cool and cut.