Begin by preheating the oven and lining baking sheets with parchment paper to ensure the cookies do not stick.

In a medium saucepan over medium heat, combine the butter, cream, both sugars, and vanilla extract.

Stir the mixture constantly as it melts, allowing it to reach a bubble, then cook for exactly thirty seconds before removing from the heat.

Allow the liquid to cool for a few minutes until it is warm to the touch but no longer boiling.

Sift the flour and baking soda together in a separate bowl to remove any lumps.

Stir the dry ingredients into the warm caramel mixture until a smooth, cohesive dough forms without any dry streaks.

While the dough is still warm and pliable, roll small portions into balls and place them two inches apart on the baking sheets.

Gently press down on each ball to flatten it slightly before sliding the pans into the oven.

Bake until the cookies reach a beautiful golden brown color, then let them rest on the sheet for five minutes.

Transfer the cookies to a wire rack to finish cooling and setting completely.