Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

Cream the unsalted butter, granulated sugar, and brown sugar together until light and fluffy, then add the eggs one at a time.

Whisk together the all-purpose flour, baking powder, and salt, then mix into the creamed mixture until just combined.

Drop rounded portions of dough onto the baking sheet, pressing your thumb into the center of each mound.

Bake for 10-12 minutes until the edges are golden and centers remain soft. Cool slightly on the sheet.

Drizzle caramel sauce into the center of each cookie while still warm.

Melt the chocolate chips and drizzle over each cookie, allowing them to cool completely.