Step 1: Preheat the Oven
Preheat your oven to 350°F (175°C).
Line baking sheets with parchment paper or silicone baking mats.

Step 2: Mix Dry Ingredients
In a medium bowl, whisk together the flour, baking soda, baking powder, and salt.
Set aside.

Step 3: Cream the Butter, Sugars, and Cream Cheese
In a large bowl, using an electric mixer, beat the butter, granulated sugar, and brown sugar together until light and fluffy, about 2–3 minutes.
Add the softened cream cheese and beat until smooth and creamy.

Step 4: Add Egg and Vanilla
Beat in the egg and vanilla extract until fully combined.

Step 5: Combine Wet and Dry Ingredients
Gradually add the dry ingredients to the wet ingredients, mixing on low speed until just combined.
Use a spatula to scrape down the sides of the bowl and ensure even mixing.

Step 6: Shape the Cookies
Scoop about 2 tablespoons of dough and roll into balls.
Place onto the prepared baking sheets, leaving about 2 inches between each cookie.

Step 7: Bake
Bake in the preheated oven for 10–12 minutes until the edges are set but the centers look slightly underbaked.
Let cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack.

Step 8: Make the Caramel Sauce
In a microwave-safe bowl, combine the caramel candies and heavy cream.
Microwave in 20-second intervals, stirring in between, until smooth and melted.
Alternatively, melt the caramel and cream in a small saucepan over low heat.

Step 9: Top the Cookies
Drizzle the warm caramel over the cooled cookies.
Immediately sprinkle with flaky sea salt before the caramel sets.

Step 10: Let Set and Serve
Allow the caramel to set slightly before serving.
Enjoy these sweet, salty, and creamy delights!