Cream together butter and sugar. Add egg and vanilla extract and beat until well blended.

Whisk together flour, fine sea salt, baking powder, and baking soda in a separate bowl. Add dry ingredients to wet ingredients and mix until just combined. Form in 2 balls. Cover bowl with plastic wrap. Refrigerate for 1 hour.

Preheat oven to 350 degrees F. Line a baking sheet with parchment paper.

Roll out each ball to 1/4 inch thickness on a sheet of waxed paper sprinkled with confectioner's sugar. Cut out circles or shapes using a small cookie cutter. Place on prepared baking sheet.

Bake for 5 to 7 minutes. Allow cookies to cool on the baking sheet for 5 minutes. Remove cookies and place on wire rack to cool.

Salted Caramel Filling: In a microwave-safe glass measuring cup, add caramels, fine sea salt, and heavy whipping cream. Microwave in 20-second intervals for approximately 1 minute, stirring after each interval.

Chocolate Ganache: In a microwave-safe cup, heat heavy cream until it starts bubbling (approximately 25-30 seconds). Add chocolate chips. Let the mixture rest for 2 minutes, then stir until smooth.