Step 1
Prepare the salted caramel. Line a half sheet pan with a nonstick baking mat.
Step 2
In a medium saucepan, heat sugar and water over medium heat. Whisk gently until all sugar is dissolved. At this point, allow sugar to cook but do not whisk. Cook until sugar reaches 330°F-340°F (use a candy thermometer). Remove from heat and stir in heavy cream and vanilla. Immediately pour onto prepared pan and sprinkle with sea salt flakes. Set aside and let cool completely.
Step 3
Prepare the cookie dough. In a mixing bowl, whisk together flour, baking soda, salt, and xanthan gum. Set aside.
Step 4
In the bowl of a stand mixer fitted with the paddle attachment, beat sugar and butter at medium-high speed until light and fluffy. Scrape the sides of the bowl as needed. Add eggs, one at a time, and vanilla. Mix until incorporated.
Step 5
Add the flour mixture to the butter mixture and mix at low speed until incorporated.
Step 6
Break caramel into small chunks, resembling the size of chocolate chips. Add caramel chunks to the dough and mix at very low speed until incorporated. Reserve about ½ cup of chunks to add to the top of the cookies.
Step 7
Cover mixing bowl and refrigerate cookie dough for 30 minutes.
Step 8
When ready to bake, preheat oven to 350°F. Line baking sheets with parchment paper. Using a small ice cream scoop, drop dough onto the baking sheets 2-inches apart. Slightly flatten each ball with the palm of your hand. Sprinkle extra caramel chunks and sea salt flakes on top of each cookie.
Step 9
Bake for 12-14 minutes until golden brown. Remove from oven and let cookies rest for 5 minutes. Transfer to a cooling rack. Enjoy.