1. In a mixing bowl, beat cream cheese and powdered sugar together until smooth and creamy. Form into 12 small rounds and freeze for 30–45 minutes.

2. In a large mixing bowl, cream together unsalted butter, granulated sugar, and brown sugar until light and fluffy. Add egg and vanilla extract, mixing well.

3. In a separate bowl, whisk together flour, baking soda, and salt. Gradually add dry ingredients to wet mixture, mixing until just combined. Fold in chopped pecans.

4. Preheat oven to 350°F (175°C) and line a baking sheet with parchment paper. Scoop cookie dough, flatten, and wrap around a frozen cheesecake ball, sealing completely.

5. Arrange stuffed cookie balls on the baking sheet and bake for 11–13 minutes until golden brown. Do not overbake.

6. Cool on the baking sheet for about 5 minutes, then transfer to a wire rack to cool completely.

7. Drizzle thick caramel sauce over cooled cookies and sprinkle with sea salt flakes for extra appeal.