Preheat the oven to 160°C/140 Fan/Gas 3. Line a couple of baking sheets with greaseproof paper.
Using an electric mixer, cream together the butter, sugar and vanilla until pale and fluffy.
Mix in the flour in 6 batches until all has incorporated and you have a smooth dough.
Cover with cling film and chill for 10 minutes.
Lightly dust a work surface with flour and roll out the dough to 1 cm / ½ inch thick.
Cut into 24 rectangles and, using a spatula or palette knife, carefully transfer onto the prepared baking sheets well spaced (2.5 cm / 1 inch) apart. Top with a square of chocolate.
Bake in batches for 12 to 15 minutes or until the shortbreads are golden.
Cool for 2 minutes before sprinkling lightly with sea salt. Leave to cool completely on baking sheets before transferring to storage containers.
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