Prepare the Cookie Dough: In a large bowl or stand mixer, beat together the softened butter and powdered sugar until creamy. Add the vanilla extract and mix until combined. Gradually add the flour and salt, mixing until just combined. Form the dough into a disk, wrap it in plastic wrap, and refrigerate for at least 1 hour. ​Delish

Preheat the Oven: Preheat your oven to 350°F (175°C). Line two baking sheets with parchment paper.​Delish

Roll and Cut the Dough: On a lightly floured surface, roll the chilled dough to about ¼ inch thick. Using a 2½-inch round cookie cutter, cut out circles and place them on the prepared baking sheets. Re-roll any scraps and continue cutting until all dough is used.​Delish

Bake the Cookies: Bake in the preheated oven for 12 to 14 minutes, or until the edges are golden and the centers are set. Allow the cookies to cool completely on the baking sheets. ​Delish

Add the Caramel Layer: Once the cookies have cooled, spoon a small amount of caramel onto the center of each cookie and spread it evenly, leaving a small border around the edges. Refrigerate the cookies for about 10 minutes to allow the caramel to set.​

Add the Chocolate Layer: In a microwave-safe bowl, melt the milk chocolate chips in 30-second intervals, stirring between each, until smooth. Spread the melted chocolate over the set caramel layer, again leaving a small border. Refrigerate the cookies for at least 30 minutes to allow the chocolate to harden. Delish​