Twix Cookies

Preheat the oven to 350°F.
In the bowl of a stand mixer fitted with a paddle attachment, mix together 1 cup butter and 1 cup sugar on medium until pale and creamy. Mix in 2 large egg whites and 2 teaspoons vanilla until combined.
In a medium bowl, whisk together 3 cups flour and 2 teaspoons baking powder. With the mixer on medium low, slowly add the flour mixture and mix just until combined.
On a floured surface or baker's mat, roll out dough to 1/4- to 1/2-inch thickness. Using a floured 2 1/2-inch round cookie cutter, cut out cookies and transfer to a baking sheet.
Bake 6 to 8 minutes, or until puffy and no longer glossy. Take them out before they're golden. Let cool 2 minutes before transferring to a wire rack to cool completely.

In a microwave-safe bowl, microwave the caramels and heavy cream 30 seconds. Stir. Microwave 30 seconds more. Add pinch of salt to caramel. Stir until smooth and creamy.
Spread 1 to 2 teaspoons caramel evenly over each cookie. If the caramel starts to harden, add a teaspoon more of heavy cream and microwave a few more seconds until easy to spread. Chill cookies 10 to 15 minutes, or until the caramel is cold.
In a microwave-safe bowl, microwave the chocolate chips at 30 seconds intervals (should only take 60-90 seconds), stirring in-between each, until melted and smooth.
Spread a layer of chocolate over each cookie. Let the chocolate harden.