In a large mixing bowl, cream together the softened unsalted butter, granulated sugar, and brown sugar until light and fluffy, about 3-5 minutes. Beat in the eggs one at a time, followed by the vanilla extract. Gradually mix in the all-purpose flour and baking soda until just combined.

Cover the prepared cookie dough with plastic wrap and refrigerate for about 30 minutes.

Preheat the oven to 350°F (175°C). Scoop tablespoon-sized pieces of dough and place them on lined baking sheets, spacing them about 2 inches apart. Bake for 10-12 minutes, until the edges are golden and the centers are soft but set.

In a medium bowl, beat together the cream cheese and softened unsalted butter until smooth. Gradually add the powdered sugar until you achieve a silky consistency. Stir in the vanilla extract.

Melt the caramels with a splash of milk in a microwave-safe bowl, heating in 30-second intervals until smooth. Once the cookies are cooled and frosted, drizzle the melted caramel and sprinkle lightly with sea salt.