Heat a thick-bottomed skillet on medium heat. Add the butter stirring frequently. Once melted the butter will foam up a bit, then subside. Watch carefully as lightly browned specks start to show up at the bottom of the pan. Smell the butter; it should have a caramely aroma. Now add the brown sugar, coconut cream, syrup, and salt in a medium saucepan over medium low heat. Bring to a soft boil and stir occasionally, scraping sugar from sides of pan, for about 12 minutes or until it reaches 240 degrees F (115C) and starts to get thick and develop a dark amber color. Remove from heat and stir in vanilla and coffee then cool for about 10 minutes.

Preheat the oven to 350 F (177 C). Prepare your pan by lightly oiling or lining with parchment paper. In the bowl or a stand mixer fit with a paddle attachment, or a large bowl with a hand mixer, beat butter and sugar until creamed. Add the remaining ingredients and beat until combined. The mixture will be a little crumbly. Pour the dough mixture into the prepared dish and pat down evenly. Use a fork to dock the dough all over. Bake on the middle rack at 350 F (177 C) until edges are slightly browned, about 15 minutes.

Combine sugar and milk in a small saucepan and bring to a soft boil over medium low heat. Boil for about 5 minutes then remove from heat and stir in salt, marshmallows, peanut butter, butter, and vanilla until melted and smooth. Remove pan with bottom layer from fridge. Add peanuts to nougat mixture and scrape out onto bottom layer. Spread as quickly and evenly as possible. Place in fridge or freezer to cool for at least 15 minutes before adding caramel.