Preheat your oven to 350°F (175°C).

Line a baking sheet with parchment paper.

In a large mixing bowl, cream together the room-temperature unsalted butter, granulated sugar, and brown sugar until light and fluffy (about 2–3 minutes).

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

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

Gradually add the flour mixture to the butter and sugar mixture, mixing until just combined.

Scoop the cookie dough onto the prepared baking sheet, spacing them about 2 inches apart.

Make an indent in the center of each cookie using your thumb or the back of a spoon.

Bake in preheated oven for about 10–12 minutes or until edges are golden but centers are soft.

Allow cookies to cool slightly before filling indents with caramel sauce.

Melt chocolate chips in a microwave-safe bowl, stirring until smooth.

Drizzle melted chocolate over cookies using a spoon or piping bag.

Let the cookies set at room temperature until the chocolate hardens (about 30 minutes).