Preheat the oven to 350 degrees. Line your baking sheet(s) with parchment and set aside.

Cream together the sugar and softened butter.

Add in the vanilla and egg white and mix thoroughly.

Add in the flour and baking powder. Mix until a dough forms and pulls away from the sides of the bowl.

Roll out the dough on a lightly floured work surface until it is 1/4 – 1/2″ thick.

Using a 3-in or similar size round cookie cutter, cut out as many cookies as you can and transfer them to the lined baking sheet. Save the scraps and reroll until the dough is gone.

Bake the cookies in the preheated oven for 6-8 minutes until the edges are set and the bottoms just start to brown.

Combine the unwrapped caramel pieces and the heavy whipping cream in a microwave-safe bowl. Heat for 30 seconds at a time and stir well between each interval.

Let the caramel cool slightly. Transfer the melted caramel to a piping bag. Working quickly, pipe spirals of caramel on each cookie. Alternatively, you can use two spoons or a spatula to spread the caramel on each cookie, but using a piping bag is quicker and less messy. Allow the caramel to cool and harden at room temperature for 30 minutes or in the fridge for 10 minutes.

Once the caramel has cooled and reset, melt the chocolate. Melt the chocolate in 30-second increments using a microwave-safe bowl and stir between intervals. Again, do not overheat the chocolate, as it can scorch easily.

Once smooth, scoop a dollop of chocolate and spread it across the caramel on each cookie using the back of the spoon or a spatula.

Place one pecan half (or a sprinkling of chopped pecans) over the chocolate. OPTIONAL – sprinkle with additional flaked sea salt.