Use an electric mixer to cream together butter and sugars. Add in egg, caramel, and vanilla extract and mix until well combined.
Add in flour, baking powder, baking soda and salt. Mix until dough like. Fold in pretzels and chocolate chips.
Roll dough into 24 balls (about 1 tbsp each) and refrigerate 20-30 minutes.
Preheat oven to 350 degrees F and line a baking sheet with parchment paper.
Space out 12 cookies evenly across a baking sheet (they will spread). Bake for 10-12 minutes. Then, bake the second batch of 12 cookies.
Sprinkle with sea salt, let cool & enjoy! Optional: top with a drizzle of caramel sauce