In a medium bowl, whisk together the flour, baking soda, baking powder, and fine sea salt until well combined. Set aside.
2 1/2 cups all-purpose flour, 1 teaspoon baking soda, 1/2 teaspoon baking powder, 1/2 teaspoon fine sea salt
In a large mixing bowl or stand mixer fitted with the paddle attachment, beat the softened butter, light brown sugar, and granulated sugar on medium speed for 2–3 minutes, until light and fluffy.
1 cup unsalted butter, 1 cup light brown sugar, 1/2 cup granulated sugar
Add the eggs one at a time, beating well after each addition and scraping down the sides of the bowl. Mix in the vanilla extract and milk just until combined.
2 large eggs, 2 teaspoons pure vanilla extract, 2 tablespoons milk
With the mixer on low speed, gradually add the dry ingredient mixture to the wet ingredients. Mix just until you no longer see streaks of flour. If using chocolate chips, chopped chocolate, nuts, or cinnamon, fold them in gently by hand. Do not over-mix.
2 1/2 cups all-purpose flour, 1 teaspoon baking soda, 1/2 teaspoon baking powder, 1/2 teaspoon fine sea salt, 1/2 cup semi-sweet chocolate chips, 1/2 cup chopped dark chocolate, 1/2 cup chopped pecans or walnuts, 1/2 teaspoon ground cinnamon
Cover the bowl and chill the cookie dough in the refrigerator for at least 45–60 minutes, or up to 24 hours, until firm. This helps keep the cookies thick and chewy and prevents excess spreading.
Preheat the oven to 350°F (175°C). Line baking sheets with parchment paper or silicone baking mats. Unwrap the soft caramel candies and place them in a small bowl. If very firm, microwave briefly (about 5 seconds) to soften slightly, but do not melt.
20 soft caramel candies
Scoop about 2 tablespoons of chilled dough (a medium cookie scoop) and flatten it gently in your palm. Place one caramel candy in the center and fold the dough around it, pinching the seams so the caramel is fully enclosed. Roll into a smooth ball and place on the prepared baking sheet, spacing about 2 inches apart. If the kitchen is warm, chill the filled dough balls for 10–15 minutes before baking.
20 soft caramel candies
Bake one sheet at a time for 10–12 minutes, or until the edges are lightly golden and the centers still look slightly soft and puffy. Do not overbake; the cookies will continue to set as they cool.
Immediately after removing the cookies from the oven, sprinkle the tops with flaky sea salt if using. Let the cookies cool on the baking sheet for 5–10 minutes, then transfer to a wire rack to cool further. The caramel centers will be very hot at first, so allow them to cool slightly before serving.
1 teaspoon flaky sea salt