01 - In a medium bowl, whisk together the all-purpose flour, baking soda, and salt until evenly distributed. Set aside.
02 - In a large bowl, beat the room-temperature butter, packed light brown sugar, and granulated sugar together using a hand or stand mixer until the mixture becomes light and fluffy, approximately 3 minutes.
03 - Add the whole egg and beat until fully incorporated. Then mix in the egg yolk and vanilla extract until the batter is smooth and well combined.
04 - Gradually add the reserved dry flour mixture to the wet ingredients, mixing on low speed until a soft, cohesive dough forms. Do not overmix.
05 - Cover the bowl tightly with plastic wrap and refrigerate the dough for at least 30 minutes to firm up, making it easier to handle during stuffing.
06 - In a separate bowl, beat the room-temperature cream cheese, granulated sugar, and vanilla extract together until completely smooth and creamy. Chill in the refrigerator until ready to assemble.
07 - Preheat the oven to 350°F. Line two baking sheets with parchment paper and set them aside.
08 - Scoop approximately 1.5 tablespoons of chilled cookie dough and flatten it into a disc in your palm. Place about 1 teaspoon of the cheesecake filling in the center, then carefully wrap and pinch the dough around the filling, rolling it into a smooth ball. Arrange the filled dough balls 2 inches apart on the prepared baking sheets.
09 - Bake for 11 to 13 minutes, or until the edges are lightly golden and the tops appear just set. Allow the cookies to rest on the baking sheet for 5 minutes before transferring to a wire cooling rack.
10 - Place the unwrapped caramel candies and heavy cream in a microwave-safe bowl. Heat in 20-second bursts, stirring thoroughly between each interval, until the mixture is completely smooth and pourable.
11 - Drizzle the warm caramel sauce generously over each cooled cookie. Sprinkle with flaky sea salt if desired. Allow the caramel to set at room temperature before serving.