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cherylcolman
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Preheat the oven to 350°F and line a baking sheet with parchment paper.
Cream butter and the brown sugar together until smooth.
Add the egg and vanilla extract and mix well.
Slowly add the flour, baking powder, baking soda, and salt and mix until all ingredients are well blended.
Mix ¼ cup caramel pieces and ¼ cup of toffee pieces into dough.
Scoop dough using a 2 tablespoon cookie scoop, place dough on prepared baking sheet about 2" apart then bake for 10 - 11 minutes or until the edges are golden brown.
Remove from oven and immediately use a round cookie cutter to shape the cookies on the baking sheet.
Let cool on the baking sheet for 5 minutes, then transfer to a cooling rack.
While cookies are cooling, heat ¼ cup of caramel at a time then use a spoon to drizzle caramel over the cookies. Sprinkle remaining toffee pieces over caramel drizzle and top with sea salt, if desired.
Let cookies cool completely before serving.