Instructions

1. Preheat oven to 350°.
2. Cream together the butter and sugar.
3. Add in the egg and vanilla. Mix until well combined.
4. Add the flour and baking powder. Mix thoroughly.
5. Roll the dough out until 1/4 to 1/2 inch thick. Use a round cookie cutter to cut out circles. Transfer to an ungreased pan.
6. Bake at 350° for 6-8 minutes. Pull out of the oven when the cookies are puffy and no longer glossy.
7. Transfer to a wire rack and allow to cool completely.
8. While the cookies are cooling, microwave the caramels and milk for 1 minute. Stir at the 30 second mark. Stir until smooth and creamy.
9. Carefully spoon a few teaspoons of caramel onto each cookie, spreading until it almost covers the cookie.
10. Placethe  cookies and caramel into the fridge for 10 -15 minutes or until completely cold.
11. Melt the chocolate chips for 30 second intervals  until completely melted and incorporated.
12. Spread a small amount of chocolate onto each cookie. Let the chocolate layer cool and set up before serving.

source:cookingwithkarli.com