1-Preheat oven to 350 degrees Fahrenheit.

2-Cream together the butter and sugar until smooth.

3-Add the egg white and vanilla extract, mixing until well combined.

4-Incorporate the flour and baking powder, mixing thoroughly until a soft, pliable dough forms, similar to play-doh.

5-Roll the dough out to between 1/4 and 1/2 inch thick.

6-Use a 2 1/2 inch round cookie cutter to cut out circles and place them on an ungreased baking pan.

7-Bake for 6 to 8 minutes until cookies are puffy and no longer glossy.

8-Transfer cookies to a wire rack and let cool completely.

9-While cookies cool, microwave caramels and milk for 1 minute, stirring halfway through, until smooth and creamy.

10-Spoon about a teaspoon of caramel onto each cookie, spreading it to almost cover the surface.

11-Chill the cookies with caramel in the refrigerator for 10 to 15 minutes to cool.

12-Melt chocolate chips in 30-second intervals, stirring in between until fully melted. For a smooth caramel base, check out this caramel sauce recipe for tips.

13-Spoon and spread melted chocolate over the caramel layer on each cookie.

14-Allow the chocolate to cool and set before serving. The cookies can be refrigerated to speed up this process.