Prepare your salted caramel if making it from scratch by mixing 1 cup granulated sugar and 1/4 cup water in a heavy-bottomed saucepan. Heat over medium, stirring only until the sugar dissolves; stop stirring once it begins to boil. Allow it to boil for about 8-10 minutes, gently swirling the pan, until a deep amber color is achieved.

While the caramel boils, gently warm 1/2 cup heavy cream and 2 tablespoons unsalted butter in a separate saucepan until steaming. Remove the caramel syrup from heat when amber and slowly pour in the cream and butter mixture while whisking constantly until combined. Stir in 1/2 teaspoon fine sea salt and set aside to cool.

In a large mixing bowl, cream together 1 cup softened unsalted butter, 3/4 cup granulated sugar, and 3/4 cup light brown sugar until light and fluffy, about 2-3 minutes.

Add the 2 eggs, one at a time, mixing well after each addition. Then add in 1 teaspoon vanilla extract and stir until just combined.

In a separate bowl, whisk together 2 1/4 cups all-purpose flour, 1 teaspoon baking soda, and 1/2 teaspoon fine sea salt.

Gradually add the dry mixture to the wet ingredients on low speed until just combined without overmixing.

Optional: Fold in 1 cup chocolate chips or chunks into the dough.

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

Preheat your oven to 375°F (190°C) and prepare your baking sheets with parchment paper.

Scoop about 1 1/2 tablespoons of dough, flatten it slightly, place 1 teaspoon of cooled salted caramel in the center, and seal the edges to form a ball. Space them 2 inches apart on the sheets.

Bake for approximately 10-12 minutes, looking for golden brown edges and soft centers.

Immediately sprinkle each cookie with flaky sea salt after removing from the oven. Cool on the baking sheet for 5 minutes before transferring to a wire rack.