Cut two 8" x 12" strips of parchment paper. Spray pan with nonstick baking spray and place strips in bottom of pan so parchment extends over the four pan sides.
Shortbread
Preheat oven to 350°
Combine espresso powder, cocoa and all-purpose flour in a small bowl. Set aside.
Using a stand mixer fitted with the paddle attachment mix the butter and sugar until light and creamy (2 - 3 minutes), scraping side of bowl as needed. (note: a hand mixer may also be used)
Scrape down the sides of the bowl and add the expresso/flour mixture/cocoa to the mixing bowl. Mix on the lowest speed for 2 minutes. Scrape down the sides of the bowl and mix for another 2 minutes.
The mixture should look sandy. If there are large chunks of butter in the bowl, mix on low for another minute or two.
Pour the dough into the bottom of the prepared pan. Using your hands, lightly press the dough down so it evenly covers the pan.
Bake for 20 - 22 minutes.
Let cool completely before adding topping.
Caramel Almond Topping
Place sugar, espresso and corn syrup in a heavy-bottomed saucepan.
Begin heating over medium-high heat, stir ingredients to combine taking care not to get any sugar on side of saucepan.
Mixture will begin to boil. Stop stirring and let syrup boil until it turns an amber color. Immediately lower heat to low and add butter and cream. Use caution as mixture may sputter. Stir until combined.
Remove from heat and stir in chocolate bits until melted. Add a dash of sea salt if desired.
Pour caramel over pan of shortbread. Let cool completely and place in refrigerator for at least 30 minutes.
Unmold by pulling up on sides of parchment paper and transfer to a cutting board. Remove parchment from bottom of shortbread. Cut into desired shapes.