Gather your ingredients and preheat your oven to 350°F (175°C).

In a large mixing bowl, combine the softened butter, brown sugar, and granulated sugar. Cream until smooth and fluffy.

Add in the egg and vanilla extract, beating until fully combined.

In a separate bowl, whisk together the flour, baking soda, and salt.

Gradually add the dry ingredients to the wet mixture and stir gently until just combined.

Fold in the caramel chips.

Scoop portions of dough onto a parchment-lined baking sheet, leaving space for spreading.

Sprinkle flaky sea salt on top of each cookie.

Bake for 10-12 minutes until edges are golden.

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