What are the correct STEPS for Indirect Pulp Cap procedure?

Indirect Pulp Cap (IPC) steps: (1) Remove most caries, leaving a thin layer of carious dentin over the pulp to avoid exposure; (2) Apply a biocompatible base/liner — MTA (Mineral Trioxide Aggregate) or calcium hydroxide — over the remaining carious dentin; (3) Place a permanent restoration. MTA is the current gold standard for its documented ability to stimulate reparative dentin formation and has superior long-term outcomes versus calcium hydroxide. The IPC avoids pulp exposure while removing the zone of infected dentin.