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Gather the ingredients. Line 2 baking sheets with parchment paper and set aside. The Spruce / Kristina Vanni In a large bowl, cream together the brown sugar and butter until light and fluffy. The Spruce / Kristina Vanni Add the egg and vanilla extract and mix well to combine. The Spruce / Kristina Vanni In another bowl, stir together the flour, baking soda, and table salt. The Spruce / Kristina Vanni Mix the dry ingredients into the butter mixture. The Spruce / Kristina Vanni Cover and refrigerate the dough for at least 1 hour. When ready to bake, preheat the oven to 375 F. The Spruce / Kristina Vanni Roll the dough into 1-inch balls and place on the prepared baking sheets about 1 inch apart. Bake for about 10 minutes or until golden brown. The Spruce / Kristina Vanni Cool completely on a wire rack. The Spruce / Kristina Vanni Meanwhile, place the unwrapped caramels and heavy cream in a microwave-safe bowl. Microwave for 30 seconds, then stir and continue to microwave in 15-second intervals until melted and smooth. The Spruce / Kristina Vanni Drizzle the melted caramel over each cookie. If the caramel begins to thicken as you work, microwave again in 15-second increments. The Spruce / Kristina Vanni Sprinkle with flaky sea salt. Cool at room temperature until the caramel sets. Enjoy. The Spruce / Kristina Vanni