Step 1: Preheat your oven to 350°F (175°C).
Step 2: In a mixing bowl, combine the butter and sugar. Beat until light and fluffy, about 2-3 minutes.
Step 3: Add the egg whites and vanilla extract. Beat until well combined.
Step 4: In a separate bowl, whisk together the flour and baking powder. Gradually add to the wet mixture, mixing until just combined.
Step 5: In a microwave-safe bowl, combine the caramels and heavy cream. Microwave until smooth.
Step 6: Scoop about a tablespoon of dough, flatten it, and place a teaspoon of melted caramel in the center. Enclose the caramel with the dough.
Step 7: Place the cookies on a lined baking sheet, spacing them apart. Bake for 10-12 minutes until the edges are golden brown.
Step 8: Melt the chocolate in a microwave-safe bowl until smooth.
Step 9: Drizzle melted chocolate over the cooled cookies.
Step 10: Allow the cookies to cool completely on a wire rack.
