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

In a large mixing bowl, cream together unsalted butter, granulated sugar, and brown sugar until light and fluffy, about 3 to 5 minutes.

Add eggs one at a time, mixing well after each addition until smooth.

In a separate bowl, whisk together all-purpose flour, baking powder, and salt.

Gradually add the dry mixture to the creamed butter mixture, stirring until just combined.

Portion out the dough onto the prepared baking sheet, leaving about 2 inches between each scoop. Press an indentation in the center of each cookie.

Bake for 10 to 12 minutes until the edges are golden and centers are slightly soft.

Once cooled slightly, spoon caramel sauce into the indentations you made.

Melt chocolate chips and drizzle over the cookies, allowing the chocolate to set before serving.