01 - In a large mixing bowl, beat the softened butter and cream cheese together using an electric mixer on medium speed 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 the mixture appears uniform.
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 on low speed until just combined. Avoid overmixing.
05 - Cover the bowl tightly with plastic wrap and refrigerate the dough for at least 30 minutes to firm up, making it easier to scoop and shape.
06 - Preheat the oven to 350°F. Line two baking sheets with parchment paper and set aside.
07 - Scoop heaping tablespoons of dough onto the prepared baking sheets, spacing each portion about 2 inches apart to allow for spreading.
08 - Using the back of a spoon, gently press an indentation into the center of each dough portion to create a well for the caramel filling.
09 - Dollop approximately 1/2 teaspoon of slightly cooled caramel sauce into each indentation. Use a knife or toothpick to gently swirl the caramel into the dough for a marbled effect.
10 - Bake at 350°F for 11 to 13 minutes, or until the edges are lightly golden and the centers appear set.
11 - Allow the cookies to rest on the baking sheet for 5 minutes before transferring them to a wire cooling rack to cool completely.