Preheat the oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a large mixing bowl, cream together the softened butter, granulated sugar, and brown sugar until light and fluffy.
Add in the flour, baking powder, and salt. Mix until just combined; avoid overmixing.
Scoop tablespoon-sized portions of dough onto the prepared baking sheet, spacing them apart.
Bake for 10-12 minutes, or until the edges are golden brown but the centers look slightly underbaked.
Remove the cookies from the oven and let them cool on the baking sheet for 5 minutes before transferring to a wire rack.
Once cooled, prepare to add caramel. Spoon about 1 teaspoon of caramel sauce onto the center of each cookie.
Melt the additional chocolate and drizzle it over the cookies, letting it set before serving.
