Make the Dough:
In a large bowl, beat together butter and cream cheese until smooth and creamy.
Add sugar, egg, and vanilla extract; beat until combined.
In a separate bowl, whisk together flour, baking powder, and salt. Gradually add dry ingredients to the wet mixture until a soft dough forms.

Chill:
Cover the dough and refrigerate for at least 1 hour to firm up (makes shaping easier).

Preheat Oven:
Preheat oven to 350°F (175°C). Line a baking sheet with parchment paper.

Shape & Fill:
Scoop dough into 1.5-inch balls. Flatten slightly and make a small indent in the center.
Fill each with about 1/2 teaspoon of caramel sauce. If using, sprinkle a bit of crushed graham cracker on top.

Bake:
Bake for 11–13 minutes or until edges are just golden and centers are set. Let cool on the baking sheet for 5 minutes before transferring to a wire rack.

Finish:
Drizzle with extra caramel sauce and sprinkle lightly with sea salt flakes.