01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large bowl, cream together butter and sugar until light and fluffy. Mix in vanilla extract.
03 - Add flour and salt, mixing until a soft dough forms.
04 - Roll dough into 1-inch balls and place on prepared baking sheets, spacing 2 inches apart.
05 - Flatten each ball gently with your palm or the bottom of a glass to about 1/2 inch thick.
06 - Bake for 12-15 minutes, until edges are just golden. Cool completely on wire racks.
07 - Spread about 1-2 teaspoons of caramel onto each cookie. Chill in the refrigerator for 30 minutes to set.
08 - Melt chocolate and butter together in a heatproof bowl over simmering water, stirring until smooth.
09 - Spoon or spread a layer of melted chocolate over the caramel on each cookie.
10 - Chill cookies for another 15 minutes, or until chocolate is set. Serve at room temperature.