Preheat oven to 350°F. Line baking sheets with parchment paper.
In a large bowl, cream together butter, brown sugar, and granulated sugar until fluffy.
Add eggs and vanilla extract, mixing until fully incorporated.
In a separate bowl, whisk flour, baking powder, baking soda, and salt together.
Gradually mix dry ingredients into the wet ingredients until a dough forms.
Scoop dough into large balls and place on prepared baking sheets, leaving space between each.
Bake for 10-12 minutes until edges are set but centers are still soft. Cool completely.
For the frosting, beat cream cheese until smooth. Add powdered sugar and mix until creamy.
Top each cooled cookie with a generous layer of cheesecake frosting.
Drizzle caramel sauce over the frosting and sprinkle lightly with flaky sea salt.