1. Preheat oven to 350°F (175°C). Position racks in upper and lower thirds of oven. Line two large baking sheets with parchment paper or silicone mats.

2. In a medium bowl, whisk together flour, baking soda, and salt. Set aside.

3. In a large bowl using electric mixer on medium speed, beat softened butter, brown sugar, and granulated sugar for 2-3 minutes until light and fluffy.

4. Add eggs one at a time, beating well after each addition. Mix in vanilla extract.

5. Reduce mixer speed to low and gradually add flour mixture, mixing just until combined. Don’t overmix.

6. In a separate medium bowl, beat cream cheese, ¼ cup sugar, egg yolk, and vanilla extract until smooth and creamy with no lumps.

7. Using a large cookie scoop or tablespoon, drop cookie dough onto prepared baking sheets, spacing 3 inches apart. Each cookie should use about 2 tablespoons of dough.

8. Dollop about 1 teaspoon of cream cheese mixture on top of each cookie dough ball.

9. Use a knife or toothpick to gently swirl cream cheese into cookie dough, creating a marbled effect. Don’t overmix or swirl will disappear.

10. Bake for 12-14 minutes, rotating pans halfway through, until edges are set and lightly golden but centers still look slightly underdone and puffy.

11. Remove from oven and let cool on baking sheets for 5 minutes.

12. While cookies are still warm, drizzle with caramel sauce in a zigzag pattern using a spoon or squeeze bottle.

13. Immediately sprinkle with flaky sea salt while caramel is still sticky.

14. Transfer cookies to wire racks using offset spatula and let cool completely.

15. Store in airtight container once fully cooled.