In a heavy-bottomed saucepan, combine 1 cup sugar + 1/4 cup water over medium heat, stirring only until the sugar dissolves. Let it boil until it turns a deep amber, about 8–10 minutes, without stirring.

Warm heavy cream + 2 tablespoons butter in a small saucepan until steaming, then slowly whisk it into the caramel mixture.

Add 1/2 teaspoon fine sea salt and let the caramel cool to room temperature.

Beat 1 cup softened butter with 3/4 cup granulated sugar and 3/4 cup light brown sugar until fluffy, about 2–3 minutes.

Add 2 eggs, one at a time, mixing well with 1 teaspoon vanilla until smooth.

In a medium bowl, whisk together 2 1/4 cups flour, 1 teaspoon baking soda, and 1/2 teaspoon fine sea salt.

Gradually mix dry ingredients into wet until just combined.

Fold in chocolate chips or chunks if desired.

Cover and refrigerate dough for at least 30 minutes.

Preheat oven to 375°F (190°C) and line baking sheets with parchment.

Scoop about 1 1/2 tablespoons of dough, flatten, and place 1 teaspoon caramel in the center, sealing well.

Place cookies 2 inches apart on baking sheets.

Bake for 10–12 minutes until edges are golden and centers look underdone.

Sprinkle with flaky sea salt immediately after baking.

Cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool.