Preheat your oven to 350°F (175°C). Line baking sheets with parchment paper.

In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

In a large bowl, cream together the softened butter and granulated sugar until light and fluffy.

Beat in the vanilla extract.

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

Chill the dough for at least 30 minutes.

Roll out the dough to about 1/4-inch thickness. Cut into rectangles measuring approximately 1.5 x 3 inches.

Place the rectangles on the prepared baking sheets.

Bake for 8-10 minutes, or until the edges are lightly golden brown.

Let the cookies cool on the baking sheets for a few minutes before transferring them to a wire rack to cool completely.

In a microwave-safe bowl, combine the unwrapped caramels and heavy cream. Microwave in 30-second intervals, stirring in between, until the caramels are melted and smooth.

Spread a thin layer of the caramel mixture over the top of each cooled cookie.

Allow the caramel to set slightly, about 15-20 minutes.

In a microwave-safe bowl, combine the semi-sweet chocolate chips and vegetable oil. Microwave in 30-second intervals, stirring until the chocolate is melted and smooth.

Dip the caramel-covered side of each cookie into the melted chocolate, ensuring it is fully coated.

Place the dipped cookies on a parchment-lined baking sheet to allow the chocolate to set. You can place them in the refrigerator for about 10 minutes to speed up the process.