PreparationPreheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
Making the Shortbread BaseIn a mixing bowl, cream the butter and sugar together until light and fluffy.Add the vanilla extract and mix well.Gradually add the flour and mix until a dough forms. If the dough is too sticky, chill it in the refrigerator for 15-20 minutes.
Shaping the CookiesRoll out the dough on a lightly floured surface to about 1/4 inch thickness. Use a round cookie cutter to cut out shapes and place them on the prepared baking sheet.Bake for 10-12 minutes, or until the edges are lightly golden. Allow the cookies to cool completely.
Preparing the Caramel LayerMelt the caramel candies with heavy cream in a microwave-safe bowl or over a double boiler. Stir until smooth.Spoon a small amount of caramel onto each cookie, spreading it evenly.
Adding the Chocolate ToppingMelt the chocolate chips in a microwave-safe bowl or double boiler until smooth. Spoon the melted chocolate over the caramel layer, spreading it to cover the top completely.
Finishing TouchesOptionally, sprinkle sea salt over the chocolate layer for a sweet and salty finish. Let the cookies set at room temperature or refrigerate them briefly to harden the layers.