For the Caramels

1. Line an 8×8-inch square cake pan with parchment, with the excess coming up the sides of the pan.
2. In a 2 to 3-quart sauce pan, whisk together the water, sugar and salt.  Cook over medium heat, whisking constantly until the sugar is fully dissolved and the syrup begins to boil, about 4 minutes.
3. Simmer, without stirring for around 7 minutes until the syrup begins to turn a golden amber.
4. Immediately add the cream and whisk until smooth.
5. Attach a candy thermometer to the pot, and cook, stirring constantly until the temperature registers 260°F.
6. Immediately pour the caramel into the prepared pan and cover tightly with foil.
7. Cool to room temperature, about 2 hours.
8. Peel the caramel from the parchment and transfer to a cutting board.
9. Cut into 49 pieces using a sharp, greased knife.
10. Line a large baking sheet with parchment or a silicone mat.   You can mold the caramel pieces into small, flattenend balls if desired and set them on the mat.

For the Chocolate Coating

1. Place the chocolate and shortening in a large 8-cup microwave safe bowl/measuring cup.  Microwave for a minute and a half. 
2. Whisk the chocolate until smooth.

To Finish

1. Drop a caramel piece into the chocolate.  Using a fork or offset spatula, completely cover the caramel with chocolate, then remove and scrape excess chocolate from the spatula against the side of the bowl/cup.
2. Using a second spatula/knife, scrape the candy from the spatula onto the prepared baking sheet.
3. Repeat with the remaining caramels.
4. If using, sprinkle the candies with salt or drizzle with the remaining chocolate.
5. Chill for at least 30 minutes to set the chocolate. 
6. Store in the refrigerator in single layers between parchment/wax paper sheets, in an airtight container.