- Preheat the oven to 350°F and line a baking sheet with parchment paper. Set aside. 
- In a stand mixer fitted with a paddle attachment, cream together the butter and sugar until light and fluffy. - ½ cup salted butter, ½ cup powdered sugar 
- Add the vanilla, baking powder, and flour and mix until well combined.  - 1 teaspoon vanilla extract, ½ teaspoon baking powder, 1 cup all-purpose flour 
- Shape the cookie dough into a large disc and wrap it with plastic wrap and refrigerate for 1 hour. 
- Sprinkle some flour on a clean counter and a rolling pin. Roll the dough out to ¼-inch thick. Use a 2½-inch round cookie cutter (flour this as well to keep it from sticking) and cut out the cookies. 
- Bake the cookies on the prepared baking sheet for 7 to 10 minutes. You want them to be set (no longer glossy), but not turning brown.  
- Transfer the cookies to a wire rack and let them cool completely. 
- Add the caramel bits and milk to a medium-sized, microwave-safe bowl and microwave for 1 minute. Stir well, then heat at 20-second intervals just until smooth. Stir in the salt. - 11 ounces Kraft caramel bits, 1 tablespoon whole milk, ¼ teaspoon salt 
- Place 1 teaspoon of the caramel mixture onto each cookie. Use the spoon to swirl this in a circle on the top, leaving an empty border around the edge of the cookie. You want this to firm up before adding the chocolate. It will take up to ½ hour at room temperature, or you may place them in the fridge to speed it up. 
- Stir together the chocolate chips and the vegetable oil in a microwave-safe bowl and microwave at 30 seconds intervals, stirring between each one until smooth. - 1½ cups milk chocolate chips, 1 teaspoon vegetable oil 
- Place one teaspoon of melted chocolate on top of the set caramel. Again, swirl it into a circle on top, mostly covering the caramel, leaving a border around the edge of the cookie. Feel free to top with flaky salt, if desired! 
- Once the chocolate is set (again, you can speed this up by refrigerating them), you may finally enjoy eating them!