Spray a 9x13” baking pan very well with nonstick spray then set it aside.

To a large pot, add the corn syrup and sugar. Turn the heat to medium-low then cook while stirring continuously until the sugar dissolves and the mixture just barely begins to simmer. Once you see a few bubbles, turn the heat off then remove the pot from the heat. DO NOT let the mixture simmer or boil, or the Scotcheroos will turn out hard.

Add the peanut butter and vanilla extract then stir until smooth.

Add the crisped rice cereal then stir until it's evenly coated in the peanut butter mixture. Scoop the mixture into the prepared baking pan then press, not pack, into an even layer with a piece of wax paper, or the bottom of a large measuring cup spread with nonstick spray. Set the pan aside.

To a medium-size glass bowl, add the chocolate and butterscotch chips then microwave in 30-40 second increments, stirring between increments, until smooth and melted. Drizzle the mixture over the top of the bars then use an offset spatula to spread it into an even layer. Let the bars cool for 10 minutes then sprinkle coarse/finishing sea salt on top, if using.

Cool the Scotcheroos completely then slice into 24 bars and serve. Store the bars covered in the pan on the counter for up to 5 days.