01 -
Whisk together flour and salt in a bowl. In a stand mixer fitted with paddle attachment, cream butter and sugar until well combined. Mix in egg yolks and vanilla extract. On low speed, gradually add flour mixture and mix until just combined.
02 -
Scoop dough by tablespoon (about 24g) and form into balls. Place on a flat surface and create an indentation in each ball with your thumb. Transfer to plates, leaving space between cookies for even chilling. Refrigerate for 45 to 60 minutes. Preheat oven to 350°F halfway through chilling.
03 -
Arrange chilled cookies on a baking sheet lined with parchment paper or silicone mat, spacing 2 inches apart. Bake in preheated oven for 14 to 15 minutes until set. Immediately press the center of each cookie with the back of a rounded teaspoon to deepen the indentation. Cool on baking sheet for 5 minutes, then transfer to a wire rack to cool completely.
04 -
Combine caramels and heavy cream in a medium bowl. Microwave at 50% power in 30-second intervals, stirring between each, until melted and smooth. Spoon about 1 heaping teaspoon into the center of each cookie, reheating caramel as needed.
05 -
Melt chocolate chips in a microwave-safe bowl at 50% power in 30-second increments, stirring until smooth. Transfer to a piping bag or resealable plastic bag with a small corner cut off. Drizzle chocolate over cookies and sprinkle with flaked sea salt if desired. Allow chocolate to set at room temperature or refrigerate.
06 -
Store cookies in a single layer in an airtight container at room temperature.