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, approximately 3-4 minutes. Stir in vanilla extract until combined.
03 - Add flour and salt to the butter mixture, mixing until a soft, cohesive dough forms. Be careful not to overmix.
04 - Roll dough into 1-inch balls and place on prepared baking sheets, spacing 2 inches apart. Gently flatten each ball to 1/2-inch thickness using your palm or the bottom of a glass.
05 - Bake for 12-15 minutes until edges are just golden brown. Transfer cookies to wire racks and cool completely.
06 - Spread 1-2 teaspoons of caramel sauce onto each cooled cookie. Refrigerate for 30 minutes until caramel is set.
07 - Melt chocolate and butter together in a heatproof bowl set over simmering water, stirring constantly until smooth and glossy.
08 - Spoon or spread melted chocolate over the caramel layer on each cookie. Return to refrigerator for 15 minutes until chocolate is completely set.
09 - Allow cookies to come to room temperature before serving for optimal texture and flavor.