Preheat & Prep – Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
Make the Cookie Dough – In a bowl, whisk together flour, baking powder, and salt. In another bowl, beat the butter and sugar until fluffy. Add the egg and vanilla, mixing until smooth. Gradually blend in the dry ingredients until a soft dough forms.
Prepare the Cheesecake Filling – In a small bowl, mix cream cheese, powdered sugar, and vanilla until smooth. Set aside.
Assemble the Cookies – Scoop a tablespoon of cookie dough, flatten slightly, and place a small dollop of cheesecake filling in the center. Cover with another small piece of dough, sealing the edges. Repeat until all cookies are formed.
Bake – Arrange the cookies on the prepared sheet, spacing them apart. Bake for 10-12 minutes or until the edges are lightly golden. Let cool on a wire rack.
Drizzle with Caramel – Melt caramels with heavy cream in a microwave-safe bowl, stirring until smooth. Drizzle over the cooled cookies and finish with a sprinkle of sea salt.