Preheat oven to 350℉. Prepare a large baking sheet with parchment paper or non-stick spray, set aside.

In a large mixing bowl, with a hand mixer or standing mixer, cream the butter and sugar together until mixed.

Next, add in the egg white and vanilla. Mix until well combined.

Then, add the flour and baking powder. Make sure to scrape the sides of the bowl.  Mix thoroughly.

You can chill cookie dough first before rolling out or flour your counter or table and roll the dough out until 1/4 to 1/2 inch thick. Use a round cookie cutter or whatever you have round (like a cup) to cut out circles. Transfer to prepared pan.

Bake for 6-8 minutes.  Make sure to not over bake.  Remove cookies from oven once they look set.  Transfer to a wire rack and allow to cool completely.

While the cookies are cooling, unwrap the caramels and place in a microwave safe bowl.  Add a tablespoon of milk  and microwave for 1 minute. Stir at the 30 second mark. Stir until smooth and creamy.

Carefully spoon a few teaspoons of caramel onto each cookie, spreading until it almost covers the cookie.

Place the cookies and caramel into the fridge for 10 -15 minutes or until completely set.

In another microwave safe bowl, melt the milk chocolate chips for 30 second intervals until completely melted and mixed.

Remove chilled cookies, spread a small amount of chocolate onto each cookie. Let the chocolate layer cool and set.