Step 1: Preheat and Prep. Preheat your oven to 350°F (175°C). Line two large baking sheets with parchment paper or silicone baking mats. This prevents sticking and ensures even browning on the bottom of your cookies.
Step 2: Cream Butter and Sugars. In a large mixing bowl or a stand mixer, cream together the softened butter, brown sugar, and granulated sugar. Beat on medium-high speed for about 2-3 minutes until the mixture is light, fluffy, and well-combined.
Step 3: Add Wet Ingredients. Add the egg and vanilla extract to the butter mixture. Beat again for another minute, scraping down the sides of the bowl to ensure everything is incorporated perfectly.
Step 4: Combine Dry Ingredients. In a separate bowl, whisk together the flour, baking soda, and salt. Gradually add the dry ingredients to the wet ingredients while mixing on low speed. Mix just until the flour streaks disappear; do not overmix, or the cookies will be tough.
Step 5: Scoop and Shape. Using a cookie scoop, portion out about 2 tablespoons of dough for each cookie. Roll them into balls and place them on the prepared baking sheets about 2 inches apart. Use your thumb or the back of a small spoon to create a shallow well in the center of each dough ball.
Step 6: Bake the Cookies. Bake for 10-12 minutes or until the edges are just slightly golden. The centers might still look a bit soft, but they will firm up as they cool. Remove from the oven and carefully re-press the center wells if they puffed up during baking.
Step 7: Prepare the Topping. While the cookies cool, place the caramel bits and heavy cream in a microwave-safe bowl. Heat in 30-second intervals, stirring in between, until completely smooth. Stir in the chopped toasted pecans until they are fully coated in the caramel.
Step 8: Final Assembly. Spoon a generous amount of the pecan caramel mixture into the center of each cooled cookie. Sprinkle a pinch of flaky sea salt over the top while the caramel is still warm. Let the cookies set for at least 20 minutes before serving.