Add 2 cups of brown sugar, 3/4 cup heavy cream, and 6 tablespoons of butter in a medium-sized saucepan. Turn the heat to medium and stir until everything is melted and combined.
Place a candy thermometer into the mixture and allow it to boil until it reaches 236 degrees. Watch closely; candy will bubble up to double its size while boiling; you want to be sure it doesn't spill over. If it gets close to overflowing, turn the heat down a bit and stir the mixture until it comes back down.
When the candy reaches 236 degrees, remove it from the heat. Stir in 1/2 teaspoon vanilla extract, 1/4 tsp fine sea salt, 1 cup powdered sugar and 1/2 cup brown sugar. Once combined, pour the mixture into a greased pan.
Allow the candy to set, once it is set you can cut it into squares.
When ready to dip, place 2 cups dipping chocolate or compound chocolate into a microwave-safe bowl and heat in the microwave 30 seconds at a time, stirring in between. The chocolate should be fully melted after 2-3 times in the microwave.
Drop one brown sugar butterscotch square into the melted chocolate, using a fork, flip it over, and then lift the square out of the chocolate. Shake the fork gently to let excess chocolate drip off, and place the chocolate-covered candy on parchment paper to dry. Repeat until all the squares are covered.
Once the chocolate is set the candy is ready to enjoy!