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

In a large mixing bowl, cream together the softened unsalted butter, granulated sugar, and brown sugar until light and fluffy.

Add eggs one at a time, mixing thoroughly, then stir in the vanilla extract.

Slowly mix in the all-purpose flour and baking soda until just combined; do not overmix.

Scoop tablespoons of dough onto the prepared baking sheets, spacing them about 2 inches apart, and bake for 10-12 minutes.

Let the cookies cool on the baking sheets for 5 minutes before transferring to a wire rack.

In a clean bowl, beat the cream cheese and additional butter until smooth, then mix in powdered sugar until fluffy.

Melt the caramels with a splash of milk in a microwave-safe bowl until smooth, stirring frequently.

Drizzle the melted caramel over the cooled cookies and sprinkle with sea salt.