1. In a small bowl, mix the softened cream cheese and powdered sugar until smooth. Scoop teaspoon-sized balls onto a parchment-lined plate and freeze for 30 minutes.

2. In another bowl, whisk together the flour, baking powder, and salt.

3. In a large mixing bowl, cream the butter, granulated sugar, and brown sugar until fluffy.

4. Add the egg and vanilla extract to the butter mixture and mix until well combined.

5. Gradually mix the dry ingredients into the wet ingredients just until combined.

6. Scoop 2 tablespoons of cookie dough, flatten slightly, and place a frozen cream cheese ball in the center. Fold the dough around it and roll into a smooth ball.

7. Place dough balls on a lined baking sheet.

8. Bake at 350°F (175°C) for 10–12 minutes until the edges are set and tops are slightly cracked.

9. Let cookies cool on the baking sheet for 10 minutes, then transfer to a wire rack.

10. Once cooled, drizzle with caramel sauce and sprinkle with sea salt flakes if desired.