In a large sauce pan over medium high heat, add 1 cup beer (reserve the remaining beer). Allow beer to boil and reduce until thick and syrupy and only about 1 tsp remains, about 20 minutes. Set aside. (Note: if you want a lower level of beer taste, skip this step and substitute the "extract" you have just made with 1 tsp of vanilla extract in the later step that calls for the beer extract)

Line a loaf pan with parchment paper, making sure the paper goes up and over the sides of the pan, set aside.

In a large sauce pan over high heat add both sugars, butter, cream, corn syrup and remaining 1/2 cup beer. Stir until butter has melted and then stop stirring while the candy boils (you can occasionally swirl the pan), clip a candy thermometer to the side of the pot, taking care that the tip doesn't touch the bottom. Allow to boil untouched until the liquid reaches 244 degrees. The caramel will reach 200 degrees rather quickly,but will take 15-20 minutes to reach 244. The last few degrees climb quickly so stay close to your pot.

Once the caramel has reached 244, remove from heat. Add the reduced beer "extract" that you have set aside and stir until the bubbling has subsided. Pour it into prepared loaf pan, allow to sit at room temperature for 10 minutes, then refrigerate until set, about 2 hours. Cut into squares.

In the top of a double boiler add the chocolate and the stout, stir over low heat until melted and creamy, about 5 minutes. Don't over heat or your chocolate will seize.

One at a time, place the squares into the chocolate with a fork. Roll around until covered, remove and add to a piece of wax paper, sprinkle with sea salt if desired. Once the squares been covered in chocolate transfer the to the refrigerator, repeat with remaining caramel. Chill until set, about 10 minutes.

Keep refrigerated.