Step 1: Biscuit Base Creation Place the digestive biscuits in a large ziplock bag and seal, removing excess air. Using a rolling pin, crush the biscuits into fine, uniform crumbs resembling sand. Alternatively, pulse in a food processor until finely ground with no large pieces remaining.

Step 2: Base Mixture Integration In a large mixing bowl, combine the crushed biscuits, melted unsalted butter, and cocoa powder. Stir thoroughly until every crumb is evenly coated with butter and cocoa. The mixture should hold together when pressed—if too dry, add melted butter 1 tablespoon at a time.

Step 3: Base Compression Excellence Line an 8-inch square baking dish with parchment paper, creating a 2-inch overhang on opposite sides for easy removal. Transfer the biscuit mixture to the dish and press firmly into an even layer using the back of a spoon or your hands. Apply significant pressure to create a compact, stable base.

Step 4: Initial Chilling Process Place the dish in the refrigerator to set while preparing the filling. This ensures the base is firm enough to support the creamy layer without mixing at the boundary.

Step 5: Cream Cheese Foundation In a separate mixing bowl, combine the softened cream cheese and powdered sugar. Using an electric mixer, beat on medium speed for 2-3 minutes until completely smooth, fluffy, and free of any lumps. Scrape down the sides periodically for even mixing.

Step 6: Baileys Integration Technique With the mixer running on low speed, gradually pour the Baileys Irish Cream into the cream cheese mixture in a steady stream. Continue mixing until fully incorporated and the mixture is smooth and creamy. The consistency should be thick but pourable.

Step 7: Chocolate Melting Mastery Place the chopped dark chocolate in a microwave-safe bowl. Microwave in 20-second intervals, stirring thoroughly between each interval, until completely smooth and melted. Allow to cool for 3-4 minutes—it should be warm but not hot to the touch.

Step 8: Final Filling Assembly Pour the slightly cooled melted chocolate into the Baileys-cream cheese mixture. Mix on low speed until completely combined and uniform in color. The filling should be glossy, smooth, and thick.

Step 9: Layer Construction Remove the baking dish from the refrigerator. Pour the chocolate-Baileys filling over the chilled biscuit base. Use a spatula to spread it evenly across the entire surface, ensuring consistent thickness and smooth top.

Step 10: Decorative Drizzle Artistry Melt the milk chocolate using the same microwave method as before. Using a spoon or piping technique, drizzle the melted milk chocolate over the top in decorative patterns—zigzags, swirls, or random drizzles all work beautifully.

Step 11: Salt Enhancement Immediately sprinkle a pinch of flaky sea salt over the wet chocolate drizzle while it’s still melted. This ensures the salt adheres properly and distributes evenly.

Step 12: Setting Process Completion Cover the baking dish with plastic wrap and refrigerate for at least 4 hours, though overnight is ideal for optimal firmness and flavor development. The squares should be completely set before cutting.

Step 13: Professional Cutting Technique Using the parchment paper overhang, lift the entire block from the dish and place on a cutting board. Using a sharp knife warmed under hot water and dried, cut into uniform squares. Wipe and rewarm the knife between cuts for clean edges.