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. Stir in vanilla extract.
03 - Add flour and salt, mixing until soft dough forms.
04 - Roll dough into 1-inch balls and place 2 inches apart on prepared baking sheets.
05 - Gently press each ball with palm or glass bottom to 1/2 inch thickness.
06 - Bake for 12-15 minutes until edges are golden. Cool completely on wire racks.
07 - Spread 1-2 teaspoons caramel onto each cookie. Refrigerate 30 minutes to set.
08 - Melt chocolate and butter together in double boiler over simmering water, stirring until smooth.
09 - Spread melted chocolate layer over caramel on each cookie.
10 - Refrigerate 15 minutes until chocolate sets. Serve at room temperature.