Preheat your oven to 350°F (175°C) and prepare a baking sheet with parchment paper.

In a large mixing bowl, cream together softened unsalted butter, granulated sugar, and brown sugar until light and fluffy.

Whisk together all-purpose flour, baking powder, and salt in a separate bowl, then gradually add to the butter mixture until just combined.

Portion out the dough on the prepared baking sheet, creating indents in the center.

Bake for 10–12 minutes until golden brown around the edges.

Allow cookies to cool slightly, then fill the indents with caramel sauce.

Melt chocolate chips in a microwave-safe bowl, then drizzle over each cookie.

Let the chocolate set before serving and enjoy!