01 - In a large bowl, beat the softened butter and cream cheese with an electric mixer until smooth and creamy, approximately 2 minutes.
02 - Add the granulated sugar and beat 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 is uniform.
04 - In a separate bowl, whisk together the all-purpose flour, baking powder, and salt until evenly distributed.
05 - Gradually add the dry ingredient mixture to the wet mixture, mixing on low speed until just combined. Do not overmix.
06 - Cover the dough tightly and refrigerate for at least 30 minutes to firm up for easier handling.
07 - Preheat the oven to 350°F. Line two baking sheets with parchment paper and set aside.
08 - Scoop heaping tablespoons of chilled dough onto the prepared baking sheets, spacing each portion about 2 inches apart.
09 - Use the back of a spoon to gently press an indent into the center of each dough portion.
10 - Dollop approximately 1/2 teaspoon of slightly cooled caramel sauce into each indent, then swirl gently with a knife or toothpick for a marbled effect.
11 - Bake at 350°F for 11 to 13 minutes, or until the cookie edges are lightly golden.
12 - Allow the cookies to rest on the baking sheet for 5 minutes, then transfer to a wire cooling rack to cool completely.