Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

Cream together the softened butter, granulated sugar, and brown sugar until light and fluffy, about 2-3 minutes.

Beat in the eggs one at a time, mixing well after each addition. Stir in the vanilla extract.

In a separate bowl, whisk together the flour, baking powder, and salt.

Gradually add the dry ingredients to the wet mixture until just combined.

Scoop tablespoon-sized portions of dough, roll into balls, and place on the prepared baking sheet 2 inches apart.

Create an indentation in the center of each cookie using your thumb or the back of a spoon.

Bake for 12-15 minutes, until edges are lightly golden. Cool for a few minutes on the baking sheet before transferring to a wire rack.

Fill each thumbprint with warm caramel sauce generously.

Melt the chocolate chips in a microwave-safe bowl by heating in 30-second intervals, stirring in between.

Drizzle melted chocolate over filled cookies using a fork or piping bag.

Optional: Sprinkle a pinch of sea salt on top for added flavor.