01 - Preheat oven to 350°F. Line two baking sheets with parchment paper and set aside.
02 - In a large mixing bowl, beat softened butter and granulated sugar together until light and fluffy, approximately 3 minutes. Incorporate vanilla extract.
03 - Add flour and salt to the butter mixture. Mix on low speed until a soft dough forms, being careful not to overmix.
04 - Roll dough into 1-inch balls and arrange on prepared baking sheets, leaving 2 inches between each cookie. Gently flatten with palm or glass bottom to 1/2-inch thickness.
05 - Bake for 12 to 15 minutes until edges are lightly golden. Transfer cookies to wire racks and cool completely.
06 - Spread 1 to 2 teaspoons caramel sauce over each cooled cookie. Refrigerate for 30 minutes to firm the caramel.
07 - Place chopped chocolate and butter in a heatproof bowl set over simmering water. Stir continuously until melted and smooth.
08 - Spoon or spread melted chocolate mixture over the caramel layer on each cookie. Return to refrigerator for 15 minutes until chocolate sets.
09 - Allow cookies to come to room temperature before serving for optimal texture and flavor.