In a large bowl, cream together softened butter, brown sugar, and granulated sugar until light and fluffy (about 3-4 minutes).

Beat in the peanut butter until fully combined, then add eggs one at a time, followed by vanilla extract.

In a separate bowl, whisk together flour, baking soda, baking powder, and fine sea salt.

Gradually add dry ingredients to wet ingredients, mixing on low speed just until combined. Do not overmix.

Cover dough and chill in the refrigerator for at least 1 hour (mandatory step to prevent spreading).

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

Scoop dough into large balls (approx 3 tbsp). Place on baking sheets 2 inches apart. Press a fork dipped in sugar onto each ball in a crisscross pattern.

Bake for 11-13 minutes until edges are golden but centers still look slightly soft. Cool on pan for 5 minutes before transferring to a wire rack.

Once completely cool, drizzle generously with salted caramel sauce and sprinkle immediately with flaky sea salt.