Cream butter with light brown sugar and granulated sugar until light and fluffy, about 3-5 minutes. Add eggs and vanilla.

In a separate bowl, whisk flour, espresso powder, cornstarch, baking powder, and salt. Gradually combine with wet ingredients.

Scoop dough onto baking sheet, cover with plastic wrap, and refrigerate for at least 30 minutes.

Preheat oven to 375°F (190°C) while the dough chills.

Bake the chilled dough balls for 12-13 minutes until edges are golden and centers are set.

Let cookies cool on baking sheet for 5 minutes before transferring to a cooling rack.

Beat cream cheese and butter until smooth. Gradually add powdered sugar and mix until fluffy.

Frost cooled cookies and drizzle with salted caramel, then sprinkle with flaky sea salt.