Preheat oven to 350°F.
Line an 8 X 8-inch baking dish with parchment paper. Set aside.
Place butter and chocolate chips in a microwave-safe mixing bowl.
Place bowl into microwave. Heat on high for 30 seconds.
Remove bowl. Stir well.
Place back into microwave. Heat on high another 30 seconds.
Remove the bowl again. Stir well.
Repeat, microwaving for 10 second increments, stirring each time, until the chocolate/butter mixture is smooth.
After this, keep microwaving the chocolate chips on high power for 10 second increments, stirring in between every time until the chocolate is smooth.
Add sugar, whiskey and vanilla. Whisk to combine.
Add eggs. Beat until incorporated.
Add flour, baking powder and salt. Whisk until completely combined, but do not over mix.
Pour batter into prepared baking dish.
Sprinkle the quartered caramels over the batter.
Place in preheated oven. Bake for 30 minutes or until a tooth pick comes out clean.
While the brownie is baking, combine remaining caramels and heavy cream in a microwave safe bowl.
Place in microwave and melt by repeating the same process of heating and stirring you used for the chocolate earlier.
Remove brownies from the oven.
Drizzle brownies with caramel sauce.
Sprinkle with kosher or pretzel salt.
Allow to cool completely before cutting.