Preheat oven to 350 degrees F.

Cover a large cookie sheet with parchment paper and set aside.

In a large bowl, cream together butter and sugar for about 3-4 minutes.

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

Add the flour and baking powder. Mix until well combined.

Roll the dough out until into a 1/4 inch thick dish. Use a round cookie cutter to cut out cookie circles. Transfer the cookies to the prepared pan.

Bake for 6-8 minutes or until puffy, nu longer glossy and golden on the edges. Cool on the pan for 5 minutes, after which transfer to a wire rack and allow to cool completely.

Add cream and caramel to a small bowl and microwave for 1 minute. Stir at the 30-second mark and microwave again. Stir until smooth and creamy.

Spoon about 2 tablespoons of caramel sauce onto each cookie, and spread it until it almost covers the cookie.

Refrigerate for 10 -15 minutes or until the caramel is fully settled.

Add the chocolate chips to a small bowl and microwave in 30-second intervals, stirring well after each one, until completely melted.

Spread a small amount of melted chocolate onto each cookie on top of the caramel layer.

Let the chocolate layer set before serving.