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

Cream together unsalted butter, granulated sugar, and brown sugar until light and fluffy. Add eggs one at a time, mixing well.

Whisk together all-purpose flour, baking powder and salt in a separate bowl and gradually combine with the butter mixture.

Drop rounded balls of dough onto the baking sheet, leaving space between each. Create an indentation in the center of each ball.

Bake for 10–12 minutes until edges are golden brown. Allow to cool for 5 minutes then transfer to a wire rack.

While warm, fill each indentation with caramel sauce. Allow the caramel to settle.

Melt chocolate chips and drizzle over each cookie, covering the caramel. Allow the chocolate to set.