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

In a large mixing bowl, cream together the unsalted butter, granulated sugar, and brown sugar until light and fluffy. Add eggs one at a time, ensuring each is fully incorporated.

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

Shape generous portions of dough onto the baking sheet, leaving space between them. Create an indent in each cookie for the caramel.

Bake the cookies for 10-12 minutes until golden brown around the edges but still soft in the center. Let cool for a few minutes.

Pour a dollop of caramel sauce into the indents and drizzle melted chocolate over the cookies. Allow the chocolate to set before serving.