01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large bowl, beat butter and sugar until light and fluffy. Stir in vanilla extract until well combined.
03 - Add flour and salt to the butter mixture, mixing until a soft, cohesive dough forms.
04 - Roll dough into 1-inch balls and arrange on prepared baking sheets, spacing 2 inches apart. Flatten each ball gently with your palm or glass bottom to 1/2-inch thickness.
05 - Bake for 12–15 minutes until edges are lightly golden. Transfer cookies to wire racks and cool completely.
06 - Spread 1–2 teaspoons caramel onto each cooled cookie. Refrigerate for 30 minutes to set the caramel.
07 - Melt chocolate and butter together in a heatproof bowl over simmering water, stirring constantly until smooth and glossy.
08 - Spread melted chocolate over caramel layer on each cookie. Chill for 15 minutes until chocolate is firm. Serve at room temperature.