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  1. Preheat the oven to 375°F. Grease a mini muffin pan or line it with papers.

  2. To make the cookies: In a large bowl, beat together the sugar, butter, salt, and vanilla until smooth. Add the baking powder and egg and beat until smooth. Mix in the flour and beat until evenly combined. Scrape the bowl and beat for 30 seconds.

  3. Scoop the dough by the rounded teaspoon (or use a level teaspoon cookie scoop) into the wells of the prepared pan. Bake the cookies for 8 to 10 minutes, until lightly browned at the edges.

  4. To make the topping: Knead the caramel until it’s pliable; heat briefly (10-second bursts) in the microwave to soften it if needed. Knead in the nuts, then roll the cooled caramel into a rope 1" in diameter. Cut the rope into 3/8" slices.

  5. Remove the cookies from the oven and top each with a slice of the caramel/nut mixture. Sprinkle the cookies lightly with salt. Allow the cookies to cool in the pan for 15 minutes before removing from the pan and transferring to a rack to finish cooling completely.

  6. Repeat with the remaining dough and topping.

  7. Store cookies, well wrapped, at room temperature for several days; freeze for longer storage.