01 - In a medium bowl, whisk together the all-purpose flour, baking soda, and salt until evenly combined. Set aside.
02 - In a large bowl, beat the room-temperature butter, packed light brown sugar, and granulated sugar using a hand or stand mixer until the mixture is pale, light, and fluffy.
03 - Add the large egg to the creamed mixture and beat until fully blended. Then mix in the egg yolk and vanilla extract until the batter is smooth and cohesive.
04 - Gradually add the reserved dry ingredients to the wet mixture, mixing on low speed until a soft, uniform dough forms. Cover the bowl tightly and refrigerate for 30 minutes to firm up.
05 - In a separate bowl, beat the room-temperature cream cheese, granulated sugar, and vanilla extract together until completely smooth and creamy. Place in the refrigerator until ready to assemble.
06 - Preheat the oven to 350°F. Line two baking sheets with parchment paper and set them aside.
07 - Scoop approximately 1.5 tablespoons of chilled cookie dough and flatten it slightly in your palm. Place about 1 teaspoon of the cheesecake filling in the center, then fold the dough around the filling and roll into a smooth ball. Arrange the cookies 2 inches apart on the prepared baking sheets.
08 - Bake for 11 to 13 minutes, or until the edges are lightly golden. Allow the cookies to rest on the baking sheets for 5 minutes, then transfer them to a wire rack to cool completely.
09 - Place the unwrapped caramel candies and heavy cream in a microwave-safe bowl. Heat in 20-second intervals, stirring between each burst, until the caramel is completely melted and smooth.
10 - Drizzle the warm caramel sauce generously over each cooled cookie. Sprinkle with flaky sea salt if desired. Allow the caramel to set before serving.