1. Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper or a silicone baking mat.

2. In a large mixing bowl, cream together the butter and sugar using an electric mixer until light and fluffy.

3. Add in the egg yolks and vanilla extract. Mix until fully incorporated.

4. Gradually add the flour, mixing on low speed until a soft dough forms.

5. Scoop dough into 1-inch balls and place them on the prepared baking sheet, spacing them about 2 inches apart.

6. Use your thumb or the back of a teaspoon to press an indentation into the center of each cookie dough ball.

7. Bake for 10–12 minutes, or until the edges just begin to turn golden.

8. Remove from the oven and allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack.

9. In a microwave-safe bowl or double boiler, melt the caramels with heavy cream until smooth, stirring frequently.

10. Spoon the melted caramel into the center of each cookie. Let cool slightly.

11. Melt the chocolate chips or wafers and drizzle over the cookies using a spoon or piping bag.

12. Sprinkle sea salt on top if desired. Allow chocolate to set before serving or storing.