Preheat the oven to 375 degrees. Line a 9 x 13 baking dish with aluminum foil.

Melt the butter in a medium saucepan over medium high heat. Cook for 5-7 minutes or until the butter foams up and begins to turn a golden brown. Remove from heat and pour into a large bowl. Cool 5 minutes.

Add the brown sugar, eggs, and vanilla to the bowl with the butter. Mix well.

Add in the flour baking powder, and salt. Stir until just combined.

Stir the mini chocolate chips into the cookie dough.

Spread two-thirds of the cookie dough into the prepared pan. Set aside.

Place the caramel bits and heavy whipping cream in a small saucepan. Heat oven medium heat and stir until the caramel has melted and is combined with the cream. Remove from heat.

Pour the caramel over top of the cookie dough in the pan. Spread to within 1/4 inch of the edge of the pan. Sprinkle with half of the sea salt.

Drop the remaining pieces of cookie dough on top of the caramel. Sprinkle with remaining sea salt.

Bake for 22-25 minutes or until golden brown. Remove from oven and cool completely.

Cut into 24 squares.