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Adjust oven rack to middle position and preheat oven to 350ºF (175ºC). Line a 9- by 13-inch rimmed baking sheet with parchment paper.
Using nonstick cooking spray, grease parchment and baking sheet; set aside.
In a large bowl, whisk together all-purpose flour, rice flour or cornstarch, sugar, and salt.
Pour melted butter into flour mixture and incorporate until a cohesive dough forms.
Scrape dough into the prepared baking sheet and press into an even layer. Bake until light golden, about 30 minutes.
Remove shortbread from oven and cool to room temperature.
In a pot, melt butter for butterscotch over medium heat. Whisk in brown sugar and salt until melted and bubbling.
Add heavy cream and whisk until a loose sauce forms. Bring to a boil and cook until thick and shiny, registering 235ºF (113ºC).
Pour butterscotch over cooled shortbread and let sit until warm room temperature, then refrigerate until just set.
Prepare the chocolate topping by melting dark chocolate and butter together until homogenous.
Remove shortbread from the fridge and pour chocolate over it, using an offset spatula to coat evenly.
Refrigerate until set, about 30 minutes.
Lift parchment to remove shortbread from baking sheet and cut into desired shapes.