In a large bowl, beat together ¾ cup room temperature unsalted butter, ½ cup of granulated sugar, and ½ cup of brown sugar until fully combined and smooth.

Add 2 eggs and 1 teaspoon vanilla extract to the butter-sugar mixture. Whisk until everything is evenly incorporated and creamy.

In a separate bowl, sift together 2 cups of all-purpose flour, 1 teaspoon baking powder, and 1 teaspoon cornstarch.

Gradually fold the dry ingredients into the wet mixture, stirring just until combined. Do not overmix.

Cover the cookie dough with plastic wrap and refrigerate for at least 30 minutes.

Preheat your oven to 375°F (190°C) and line a baking sheet with parchment paper.

After chilling, scoop the cookie dough balls onto the prepared baking sheet, leaving enough space between each dough ball.

Bake in the preheated oven for 10-12 minutes or until the edges are lightly golden but the center remains soft.

Let the cookies cool on the cookie sheet for a few minutes, then transfer them to a wire rack to cool completely.

In a large mixing bowl, add 8 oz of room temperature cream cheese and 4 tbsp of room temperature butter. Beat until smooth and fluffy.

Add 1 teaspoon of vanilla extract and continue mixing.

Gradually sift in the powdered sugar, mixing until smooth and creamy.

Once the cookies have cooled completely, spread or pipe the cream cheese frosting on top of each cookie.

Place 8 soft caramels and 2 tablespoons of milk in a microwave-safe bowl. Microwave until melted and smooth.

Let the caramel cool slightly, then drizzle it over the frosted cookies and finish with a light sprinkle of salt.