Preheat your oven to 350°F (180°C) and line a baking sheet with parchment paper.

In a mixing bowl, beat together the softened butter, granulated sugar, and brown sugar until light and fluffy (about 3-4 minutes).

Add the egg and vanilla extract and mix until well combined.

In a separate bowl, whisk together the flour, baking powder, and salt. Gradually add this mixture to the wet ingredients, stirring until just combined.

In a different bowl, combine the softened cream cheese with ½ cup of caramel sauce, mixing until smooth and creamy.

Scoop about 2 tablespoons of dough, flatten slightly in your hand, and add a dollop of the cheesecake filling in the center.

Encase the filling by folding the dough around it and rolling it back into a ball. Place on the prepared baking sheet.

Bake the cookies for 10 to 12 minutes, or until edges are golden but centers are still soft.

Remove from oven, drizzle additional caramel sauce immediately, and sprinkle with sea salt. Allow to cool for about 5 minutes before transferring to a wire rack.