1. Preheat your oven to 350°F (175°C). Line two baking sheets with parchment paper to prevent sticking and ensure even baking.
2. In a medium bowl, whisk together the flour, baking powder, baking soda, and salt. Set aside.
3. In a large bowl, beat the softened butter with both sugars until the mixture is light and fluffy — about 3 to 4 minutes. This step is crucial; I learned this while at Le Cordon Bleu, where texture really became an art.
4. Add the egg and vanilla extract to the butter mixture, beating just until combined.
5. Gradually mix in the dry ingredients until a soft dough forms. Be careful not to overmix, or the cookies won’t be as tender.
6. Using a tablespoon or cookie scoop, drop dough evenly onto the prepared baking sheets, spacing them about 2 inches apart.
7. Bake for 10-12 minutes, or until the edges start to turn golden but the centers remain soft. Remove from oven and let cool on the baking sheet for 5 minutes, then transfer to a wire rack.
8. While the cookies cool, prepare the caramel. In a medium saucepan over medium heat, combine the corn syrup and granulated sugar. Stir gently until the sugar dissolves and the mixture begins to bubble.
9. Add the butter and continue stirring until melted and smooth. Slowly pour in the warm heavy cream while stirring constantly. Allow the caramel to cook for another 2-3 minutes, watching closely to avoid burning.
10. Once the caramel thickens slightly and turns a rich amber color, remove it from heat. Let it cool for a few minutes until it’s thick but still pourable.
11. Generously spoon the caramel over each cooled cookie, spreading it to the edges. If you like, sprinkle a tiny pinch of flaky sea salt on top for that perfect sweet-savory finish.
12. Allow the caramel to set completely at room temperature for at least 1 hour before serving. For a quicker set, you can refrigerate the cookies, but I prefer the caramel’s soft chewiness at room temp, just like Nonna Rosa’s homemade candies.

When I first attempted this recipe in my Monterey kitchen, I found patience was key — rushing to cut or bite into the caramel before it set led to a sticky mess! Now, Olivia and Isabella remind me every time to “let it rest,” a lesson I happily pass down, much like the ones I learned from my mother and grandmother.