In a medium saucepan over medium heat, melt the sugar, stirring constantly until it turns a deep amber color.

Add the butter and stir until melted and combined.

Slowly pour in the heavy cream while stirring, then add the sea salt. Remove from heat and let cool.

In a mixing bowl, cream together the softened butter, granulated sugar, and brown sugar until light and fluffy.

Add the egg and vanilla extract, mixing until well combined.

In another bowl, whisk together the flour, baking soda, and salt. Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

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

Scoop tablespoon-sized amounts of cookie dough onto the prepared baking sheet, leaving space between each cookie.

Drizzle a small amount of the cooled salted caramel on top of each cookie and sprinkle with a pinch of sea salt.

Bake for 10-12 minutes or until the edges are golden brown. Let cool on the baking sheet for a few minutes before transferring to a wire rack.