1-First, heat the 1 cup butter in a medium saucepan over medium heat until it turns golden brown, swirling occasionally to prevent burning. Once browned, pour it into a heatproof bowl and let it cool for about 20 to 25 minutes.

2-While that’s cooling, preheat your oven to 350 degrees Fahrenheit and whisk together 2 1/4 cups all-purpose flour, 2 teaspoons cornstarch, 1 teaspoon baking powder, 1/4 teaspoon baking soda, and 1/4 teaspoon salt in a mixing bowl; set it aside.

3-Next, in an electric stand mixer, blend the cooled browned butter with 1/2 cup granulated sugar and 1/2 cup packed light-brown sugar until well combined.

4-Add 1 large egg, 1 large egg yolk, and 2 teaspoons vanilla extract; mix thoroughly.

5-Gradually incorporate the dry ingredients until just combined, then scoop 1 1/2 tablespoons of dough at a time, form into balls, and roll them in 1/4 cup granulated sugar.

6-Place the coated dough balls on a lined or greased baking sheet and gently flatten each to 1/2 inch thick using a flat measuring cup or glass.

7-Bake for 9 to 11 minutes, then let the cookies cool on the sheet for a few minutes before moving them to a wire rack.

8-For the frosting, beat 1/4 cup plus 2 tablespoons caramel sauce, 1/4 cup softened unsalted butter, and 1/2 teaspoon vanilla extract until smooth, about 1 minute.

9-Add 2 cups powdered sugar and beat until creamy, then frost the cooled cookies and sprinkle with a pinch of the 3/4 teaspoon coarse sea salt.

10-Store in a single layer in an airtight container; the total time is about 1 hour 30 minutes, including 35 minutes prep, 30 minutes cook, and 25 minutes cooling.