Melt ¼ cup of unsalted butter in a small saucepan over medium heat. Stir in ⅓ cup of light brown sugar and keep stirring until it dissolves and starts to bubble.

Carefully add in ½ cup of heavy cream while whisking continuously. Cook for 2-3 minutes until it thickens and stir in ¼ teaspoon of flaky sea salt.

Remove the saucepan from heat and let the sauce cool slightly.

In a medium bowl, whisk together 2 ¼ cups of all-purpose flour, 2 tablespoons of cornstarch, ½ teaspoon of baking soda, and ¼ teaspoon of fine sea salt.

In a separate large bowl, beat ¾ cup of softened butter with ¾ cup of brown sugar and ¼ cup of granulated sugar until fluffy and creamy.

Add in 1 egg and 1 teaspoon of pure vanilla extract, mixing on low speed.

Gradually add the dry mixture into the wet ingredients, mixing until a cohesive dough forms.

Drizzle the cooled caramel sauce into the dough and fold it in, being careful not to overmix.

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

Using a tablespoon, drop dollops of the cookie dough onto the prepared baking sheet, spacing them apart.

Bake for about 12-14 minutes or until the edges turn golden brown. Sprinkle a pinch of flaky sea salt on top while they are still warm.

Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.