Step 1

To make the caramel, spray a rimmed baking sheet heavily with nonstick spray and set aside.

Step 2

Add the sugar to a heavy-bottomed medium saucepan. Turn the heat to medium high and stir with a silicon spatula until the sugar liquefies, turns golden brown and no sugar crystals remain. Immediately pour onto the prepared baking sheet and use a spatula to spread evenly until it’s about ¼ to ⅛ inch (0.7 to 0.3 cm) thick. Set aside to cool and harden while you make the cookie dough. Once cool, turn out onto a cutting board and cut into shards of 1/2 inch (1.25 cm) and smaller. Careful, they’re sharp.

Step 3

Preheat your oven to 350°F (177°C) and line several baking sheets with parchment paper.

Step 4

In an electric stand mixer fitted with the paddle attachment, cream your brown sugar, granulated sugar, butter and vanilla on medium speed for about 4 to 5 minutes or until light in color and texture.

Step 5

Add the eggs one at a time, making sure the first is well blended before adding the second. Add in the baking powder, baking soda and salt and mix on medium until everything is well blended, about 1 minute more. Take the bowl out of the mixer.

Step 6

Add the flour and mix until barely blended and you still see streaks of flour. Be sure to scrape the sides and bottom of the bowl to make sure everything is well combined. Add the chocolate and chopped hard caramel and mix until evenly distributed throughout. Place 2-tablespoon size dough balls on the prepared cookie sheet leaving 2 inches (5 cm) of space between the cookie dough balls.

Step 7

Bake cookies one sheet at a time in the center of the oven for about 11 minutes. Take out of the oven and use the edge of a silicon spatula to nudge the cookies back into circles. Place back in the oven for 1 minute more. They will look slightly underbaked. Allow the cookies to cool on the baking sheet for 10 minutes, and then transfer the warm cookies to a rack to finish cooling. Sprinkle with flaky sea salt, if using and serve!