Step 1: Make the Cookie Dough

1. In a large bowl, cream together butter and sugar until light and fluffy.
2. Add egg and vanilla extract, mixing until smooth.
3. In a separate bowl, whisk together flour, baking powder, and salt.
4. Gradually mix dry ingredients into the wet mixture until a dough forms.

Step 2: Make the Cheesecake Filling

1. In a small bowl, mix together cream cheese, sugar, and vanilla extract until smooth.
2. Set aside in the fridge while preparing the cookies.

Step 3: Assemble the Cookies

1. Preheat oven to 350°F (175°C) and line a baking sheet with parchment paper.
2. Scoop tablespoon-sized dough balls and flatten slightly.
3. Spoon 1/2 teaspoon of cheesecake filling onto the center of half the dough rounds.
4. Cover each with another flattened dough ball and pinch edges to seal.
5. Gently shape into smooth, round cookies.

Step 4: Bake & Drizzle with Caramel

1. Bake for 10-12 minutes, or until edges are lightly golden.
2. Let cool on the baking sheet for 5 minutes, then transfer to a wire rack.
3. Drizzle with warm caramel sauce and sprinkle with sea salt (if using).