Preheat oven to 350°.
Cream together the butter and sugar.
Add in the egg and vanilla. Mix well.
Add in the flour, baking powder and corn starch.
Scoop the dough out onto a silicone or parchment paper lined cookie sheet.
Use the bottom of a drinking glass dipped in sugar to press the cookie dough balls flat.
Bake at 350° for 7-8 minutes or until the tops are no longer glossy.
Let the cookies cool for 10 minutes on the pan before transferring to a wire rack.
To make the frosting, combine all ingredients and mix until well combined.
Frost each cooled cookie, drizzle with caramel and sprinkle with sea salt.
Store in the refrigerator and serve cold.
