Yield: Approximately 24 cookies | Prep Time: 25 minutes | Cook Time: 10 minutes |Total Time: 45 minutes

Ingredients for the Cookies:

• 1 cup salted butter, diced into cubes
• 2 1/4 cups all-purpose flour
• 2 tsp cornstarch
• 1 tsp baking powder
• 1/4 tsp baking soda
• 1/4 tsp salt
• 1/2 cup granulated sugar
• 1/2 cup packed light brown sugar
• 1 large egg
• 1 large egg yolk
• 2 tsp vanilla extract
• 1/4 cup granulated sugar (for rolling)

For the Salted Caramel Frosting:

• 1/4 cup + 2 Tbsp Salted Caramel Whisky sauce
• 1/4 cup butter, softened
• 1/2 tsp vanilla extract
• 1 tbsp Salted Caramel Syrup
• 2 cups powdered sugar
• 3/4 tsp coarse sea salt, divided

Instructions

1. Brown the Butter:

• In a saucepan over medium heat, melt the butter, stirring or swirling occasionally.
• Cook until the butter turns golden brown and smells nutty (be careful not to burn it).
• Immediately transfer to a heatproof bowl and let cool until just warm to the touch.

2. Make the Cookie Dough:

• Preheat oven to 350°F (175°C).
• In a medium bowl, whisk together the flour, cornstarch, baking powder, baking soda, and salt.
• In a large bowl, mix the cooled browned butter with 1/2 cup granulated sugar and brown sugar until combined.
• Add the egg, egg yolk, and vanilla extract; mix well.
• Gradually stir in the dry ingredients until just combined.

3. Shape and Bake:

• Scoop dough into 1 1/2 tablespoon portions and roll into balls.
• Roll each dough ball in the 1/4 cup of granulated sugar to coat.
• Place on a greased or parchment-lined baking sheet. Flatten each cookie to about 1/2 inch thick using the bottom of a flat measuring cup.
• Bake for 9–11 minutes, or until edges are just beginning to turn golden.
• Let cookies cool on the baking sheet for a few minutes, then transfer to a wire rack to cool completely.

4. Prepare the Salted Caramel Frosting:

• In a mixing bowl, beat together the Salted Caramel Whisky, softened butter, caramel syrup, and vanilla extract until smooth and pale (about 1 minute).
• Add the powdered sugar and beat until light and fluffy.
• Frost each cooled cookie, then sprinkle with a small pinch of the coarse sea salt.