Preheat oven to 325-degrees.

Add butter, sugar, and baking powder to a medium-sized bowl. Beat until fluffy, about 1-2 minutes.

Add egg and vanilla. Mix well.

Add 1 cup of flour at a time and mix until all of the flour has been added.

The batter will be very thick - you can mix with a spatula toward the end so the dough doesn't stick to the beaters.

Roll into 1-inch balls and place 2-inches apart on baking sheet.

Press your thumb into the middle and create an indentation.

Bake for approximately 20 minutes.

Add the caramels and 4-5 Tbsp. heavy cream to a bowl.

Heat in the microwave for 1-1/2 to 2 minutes - stirring every 30 seconds. Heat longer if needed. (Add more cream if needed).

Spoon caramel into the cookie indentations.

Let cool.

Add milk chocolate chips and 2 Tbsp. heavy cream to a bowl. Microwave for 1-1/2 to 2 minutes - stirring every 30 seconds until melted. (Add more cream if needed).

Dip the top of the cookie into the chocolate and set aside to cool.

If the chocolate gets to thick to dip the cookies, add 1 tsp. of heavy cream to chocolate and microwave again in 10 second increments.

Cool and enjoy!