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

In a mixing bowl, cream together softened unsalted butter, granulated sugar, and brown sugar until light and fluffy, about 3-4 minutes. Add eggs one at a time.

In a separate bowl, whisk together flour, baking powder, and salt. Gradually incorporate into the butter mixture until just combined.

Scoop about two tablespoons of dough onto the prepared baking sheet, creating a small indent in the center of each cookie.

Bake for 10-12 minutes until the edges are golden brown. Allow cookies to cool on the baking sheet.

Drizzle or spoon caramel sauce into the indents of the cooled cookies.

Melt the chocolate chips and drizzle generously over each caramel-topped cookie. Let the chocolate set before serving.