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. Stir in vanilla extract until incorporated.
03 - Add flour and salt to butter mixture, mixing until soft dough forms.
04 - Roll dough into 1-inch balls and place on prepared baking sheets 2 inches apart. Flatten each ball to 1/2 inch thickness using palm or glass bottom.
05 - Bake for 12 to 15 minutes until edges are golden. Cool completely on wire racks.
06 - Spread 1 to 2 teaspoons caramel onto each cooled cookie. Refrigerate 30 minutes to set.
07 - Melt chocolate and butter together in heatproof bowl over simmering water, stirring until smooth.
08 - Spread melted chocolate over caramel layer on each cookie. Chill 15 minutes until set. Serve at room temperature.