Ingredients

1cupsalted butter,diced into cubes

2¼cupsall-purpose flour

2tspcornstarch

1tspbaking powder

¼tspBaking Soda

¼tspsalt

½cupgranulated sugar

½cuppacked light-brown sugar

1large egg

1large egg yolk

2tspvanilla extract

¼cupgranulated sugar,for rolling cookies

¼cupcaramel sauce,or caramel ice cream topping, plus 2 tablespoon

¼cupbutter,softened

½tspvanilla extract

2cupspowdered sugar

¾tspcoarse sea salt,divided

Preparation

Heat butter in a medium saucepan over medium heat. Cook just until the butter has browned, swirling occasionally.

Pour the butter into a heat-proof bowl. Allow butter to cool until just warm to the touch for about 20 to 25 minutes.

Preheat oven to 350 degrees F. In a mixing bowl, whisk together flour, cornstarch, baking powder, baking soda, and salt, set aside.

Add cooled butter, ½ cup granulated sugar, and light-brown sugar to an electric stand mixer and mix until well blended. Add in egg, egg yolk, and vanilla then mix until combine.

Slowly add in dry ingredients and mix just until combined.

Scoop dough out 1½ tablespoons at a time and form into balls then pour ¼ cup granulated sugar into a small bowl and roll balls in sugar to evenly coat.

Place sugar-coated dough balls onto a Silpat lined or greased baking sheet. Using the bottom of a flat measuring cup or drinking glass, gently flatten each ball to ½-inch then bake in a preheated oven for 9 to 11 minutes.

Allow cooling several minutes before transferring to a wire rack to cool.

Cool completely then frost each cookie with Salted Caramel Frosting and sprinkle each cookie evenly with a small pinch of sea salt immediately. Store cookies in a single layer in an airtight container.

In a large mixing bowl, using an electric hand mixer on low speed, whip together caramel sauce, butter, and vanilla until pale and smooth for about 1 minute.

Add in powdered sugar and mix until well blended and smooth. Use coarse sea salt to sprinkle over frosted cookies.