Preheat your oven to 350°F (175°C) and line a cookie sheet with parchment paper.

In a large mixing bowl, cream the butter and sugar using an electric mixer until light and fluffy.

Gradually add the egg whites and vanilla extract, mixing until fully incorporated.

In a separate bowl, whisk together the flour and baking powder, then gradually add to the butter mixture.

Roll out the dough to about 1/4 inch thick and cut into shapes, placing them on the cookie sheet.

Bake for 6-8 minutes until the edges are lightly golden and the centers are soft.

Melt the caramels with heavy cream in a microwave-safe bowl for about 1 minute.

Spread melted caramel on each cooled cookie and chill in the refrigerator for 10-15 minutes.

Melt chocolate in a microwave-safe bowl, pouring over each cookie to coat.