Prepare the Cookie Dough:

• In a bowl, whisk together flour, baking powder, and salt.
• In another bowl, cream together butter and sugar until light and fluffy.
• Add the egg and vanilla extract, mixing until combined.
• Gradually add the dry ingredients to the wet ingredients and mix until a soft dough forms.
• Chill the dough in the refrigerator for 30 minutes.

Make the Cheesecake Filling:

• In a small bowl, beat the cream cheese, powdered sugar, and vanilla extract until smooth.
• Set aside.

Assemble the Cookies:

• Preheat the oven to 350°F (175°C). Line a baking sheet with parchment paper.
• Roll cookie dough into balls (about 1.5 tablespoons each).
• Flatten slightly and make a small indentation in the center.
• Spoon about ½ teaspoon of cheesecake filling into the indentation.

Bake:

• Bake for 10-12 minutes, or until edges are lightly golden.
• Remove from oven and let cool completely.

Add the Caramel Topping:

• Drizzle caramel sauce over each cookie.
• Sprinkle with sea salt if desired.