Prepare the Cookies:
- Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.
- In a medium bowl, whisk together flour, baking soda, and salt.
- In a large bowl, cream butter, brown sugar, and granulated sugar until light and fluffy.
- Add eggs one at a time, mixing well after each addition, then stir in vanilla extract.
- Gradually add dry ingredients to wet ingredients, mixing until just combined.
- Fold in caramel bits or chopped caramel candies.
- Scoop tablespoon-sized dough balls onto baking sheets, spacing them 2 inches apart.
- Bake for 10-12 minutes or until edges are lightly golden.
- Let cookies cool on baking sheets for 5 minutes, then transfer to a wire rack.
2️⃣ Prepare the Salted Caramel Frosting:
- In a saucepan over medium heat, melt butter and stir in brown sugar.
- Bring to a boil, then add milk while stirring constantly.
- Remove from heat and let cool slightly.
- Gradually whisk in powdered sugar until smooth.
- Stir in vanilla extract and sea salt.
3️⃣ Assemble the Cookies:
- Once cooled, spread frosting on each cookie.
- Sprinkle a pinch of flaky sea salt over the frosting.
- Allow frosting to set before serving.