1. In a medium mixing bowl, whisk the flour, cocoa powder, salt, and baking powder together. Set aside the flour mixture.

2. In a large bowl, cream the butter, brown sugar, and granulated white sugar together with an electric mixer on high speed until light and fluffy.

3. Add in the egg yolks and vanilla extract and mix on medium speed until light and fluffy, about 1-2 minutes.

4. Add the dry ingredients to the wet ingredients and mix on low speed just until combined, being careful not to overmix.

5. Scoop the dough into 32 portions with a tablespoon-size cookie scoop and roll into balls. Directly after rolling into a ball, press each with a 1/4 tsp measuring spoon to make a defined indent. Chill the dough for one hour.

6. Preheat the oven to 350°F (175°C) 15 minutes before you’re ready to bake the cookies.

7. Arrange 12 cookies per large, parchment paper lined baking sheet, ensuring adequate space between them.

8. Bake the cookies for 9-11 minutes.

9. When the cookies are straight out of the oven, lightly press down on the centers again with a ¼ tsp to reinforce the indent.

10. Use a circular cookie cutter or biscuit cutter slightly larger than the cookie around each cookie while they are still hot to give them a perfect circular shape.

11. Let the cookies cool on the baking sheet for five minutes, then transfer them to a wire rack to completely cool.

12. For the Homemade Caramel: In a large, heavy-bottomed saucepan, add the 1 cup granulated white sugar and heat it over medium-low heat until it melts and turns golden in color. Stir occasionally.

13. Once all the sugar has melted, add in the 5 tbsp salted butter and stir quickly until incorporated.

14. Add in the 1/2 cup heavy cream and stir quickly again to combine. If the mixture starts to separate, turn the heat up to medium-low and stir vigorously until smooth.

15. Add in the 1 tsp vanilla extract and 1/4 – 1/2 tsp sea salt and stir to combine.

16. Let the caramel simmer on low for 2-3 minutes, then remove it from the heat and allow to cool completely before using. The caramel will thicken considerably as it cools.

17. Once the cookies are completely cooled, fill each indent with a heaping teaspoon of the cooled, thickened caramel. Sprinkle flaky sea salt on top and serve.