01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large bowl, beat butter and sugar until light and fluffy. Mix in vanilla extract.
03 - Add flour and salt, mixing until a soft dough forms.
04 - Roll dough into 1-inch balls and place on prepared baking sheets, spacing 2 inches apart. Flatten each ball gently with palm or glass bottom to 1/2 inch thickness.
05 - Bake for 12-15 minutes until edges are just golden. Cool completely on wire racks.
06 - Spread 1-2 teaspoons caramel onto each cooled cookie. Refrigerate for 30 minutes to set.
07 - Melt chocolate and butter together in heatproof bowl over simmering water, stirring until smooth.
08 - Spread melted chocolate layer over caramel on each cookie. Chill for 15 minutes until set. Serve at room temperature.