Preheat your oven to 350°F (177°C) and line two baking sheets with parchment paper.

In a medium bowl, whisk together all-purpose flour, Dutch processed cocoa powder, salt, and baking powder.

Using an electric mixer, cream together softened unsalted butter, light brown sugar, and granulated sugar until light and fluffy.

Add the egg yolk and vanilla extract, mixing on low speed until just combined.

Gradually add the dry ingredients to the wet mixture, mixing until fully combined.

Scoop out rounded tablespoons of dough, roll them into smooth balls, and place them on the prepared baking sheets.

Create wells in the center of each dough ball using the back of a measuring spoon.

Cover the baking sheets with cling film and chill the cookie dough in the refrigerator for at least 1 hour.

Bake the cookies for 9-11 minutes until the edges are set but the centers are still soft.

While the cookies cool, melt the chewy caramels with milk and salt in a saucepan over low heat.

Fill each well of the cookies with the melted caramel carefully to avoid overfilling.

Melt the semi-sweet chocolate and drizzle it over the filled cookies.