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In a mixing bowl, cream together the butter, granulated sugar, and brown sugar until light and fluffy. Using a hand mixer, this step should take around 2 to 3 minutes.
Add the egg yolks one at a time, mixing well after each addition.
Stir in the vanilla extract and heavy cream.
In another bowl, combine the flour, baking powder, and salt by whisking them together.
Gradually add the dry ingredients to the wet mixture. Mix until a soft dough forms.
Scoop dough into uniform balls using a cookie scoop. Place them on a lined baking sheet.
Lightly press the tops with your thumb or the back of a spoon to make a small indent.
Chill the dough balls in the refrigerator for at least 30 minutes.
Preheat your oven to 350°F (175°C).
Bake the cookies for 10-12 minutes, or until the edges are just golden.
Remove from the oven and, while still warm, sprinkle a small amount of granulated sugar on the tops of each cookie.
Use a kitchen torch to caramelize the sugar until golden and crisp.