01 - In a large bowl, beat the softened butter and cream cheese together using an electric mixer until smooth and creamy, approximately 2 minutes.
02 - Add the granulated sugar and continue beating until the mixture becomes light and fluffy, scraping down the sides of the bowl as needed.
03 - Mix in the egg and vanilla extract, beating until well combined and uniform in texture.
04 - In a separate bowl, whisk together the all-purpose flour, baking powder, and salt. Gradually add the dry mixture to the wet ingredients, mixing until just combined. Do not overmix.
05 - Cover the dough tightly and refrigerate for at least 30 minutes to firm up for easier scooping and handling.
06 - Preheat the oven to 350°F and line two baking sheets with parchment paper.
07 - Scoop heaping tablespoons of chilled dough onto the prepared baking sheets, spacing them approximately 2 inches apart to allow for spreading.
08 - Using the back of a spoon, gently press an indent into the center of each dough portion to form a well for the caramel.
09 - Dollop about 1/2 teaspoon of slightly cooled caramel sauce into each indent, then lightly swirl with a knife or toothpick for a marbled effect.
10 - Bake for 11 to 13 minutes, or until the edges are lightly golden. The centers may appear slightly soft but will set as they cool.
11 - Allow the cookies to rest on the baking sheet for 5 minutes, then transfer to a wire cooling rack to cool completely before serving.