Line 4 baking sheets with parchment paper or silicon baking mats (you can work in batches if you don’t have 4 baking sheets).

In a mixer preferably fitted with a paddle attachment, beat the butter and sugars together until light and fluffy, about 3 minutes. Add the vanilla then beat in the eggs, one at a time, scrapping down the sides of the bowl.

In a separate bowl, whisk together the flour, baking powder, and ¼ teaspoon vanilla salt. Turn the mixer to low then add the flour mixture, beating just until combined. Scape the bottom and sides of the mixing bowl with a spatula and make sure all the ingredients are combined.

Drop 1 tablespoon of batter (use a small ice cream scoop to make it easy) onto the prepared baking sheets leaving two inches between the cookies. Place a caramel on top of each and grind one or two grinds of vanilla salt onto each caramel. Place another 1 tablespoon scoop on top of each caramel and using dampened hands, make sure the caramel is completely covered by the cookie dough and flatten the cookies slightly.

Preheat oven to 350°F. Refrigerate the cookies for 15 minutes then bake for 7 minutes, rotate the baking sheets and bake for another 8 minutes. The cookies should start to brown around the edges, they will look slightly under baked. Let cool on the pans for 10–15 minutes then remove to wire racks over parchment paper.

Melt the chocolate chips and drizzle over the cookies – I like to use a fork to do this. Grind one or two grinds of vanilla salt over each cookie and let the chocolate harden.