Caramel

1. Combine all the ingredients in a small saucepan and bring to a boil
2. Simmer over medium heat until the sugar has completely dissolved and the mixture has thickened slightly
3. Remove from the heat and place in the fridge to chill completely

Cookie

1. Combine the flour and powdered sugar in a large bowl
2. Add the chilled butter and rub it into the dry mixture with your fingers until it forms a sand-like texture
3. Add the egg yolk and begin to knead the dough until it forms a shaggy dough
4. Transfer the cookie dough to your work surface and continue to knead until it comes together to form a ball
5. Place the dough between two sheets of baking paper and roll it out to 1/4 inch / 6mm in thickness
6. Place the dough into the fridge to chill for a minimum of 1 hour
7. Preheat the oven to 170C/340F, fan forced, and line an oven tray with baking paper
8. Once chilled remove the baking paper and cut out medium-sized rounds with a cookie cutter
9. Place the cookies on the lined tray and bake for 15 mins, or until lightly golden brown
10. Remove and cool completely

Assembly

1. Transfer the caramel to a piping bag fitted with a small round tip
2. Pipe a dollop of caramel on top of each cookie, leaving a 1cm / 1/3 inch border around the edge of the cookie (this gives the caramel some space to spread)
3. Melt the chocolate over a hot water bath or in the microwave until smooth
4. Place the cookies on a wire rack and pour the melted chocolate over the cookies to coat
5. Carefully transfer the coated cookies onto an oven tray lined with baking paper and sprinkle with flaky salt
6. Leave the cookies at room temperature for 30 minutes to set
7. Enjoy!