Make sure the pecans are toasted and chopped. Cut the chewy soft caramels into small pieces, about the size of a pencil eraser.
Preheat the oven to 350°F. Line 2 cookie sheets with parchment paper. Using beaters or the paddle attachment on a stand mixer on medium speed, cream the butter and sugars until light and fluffy, about 2 minutes.
Add the egg, egg yolk, vanilla extract, and espresso powder, beat on medium speed just until combined, do not over mix. Scraping down the bowl as needed.
Whisk together the flour, cocoa powder, baking soda, cornstarch, and salt. Add it to to the butter and sugar mixture in 2 batches.
Mix on medium speed until combined and a dough forms. Scrape down the bowl as needed.
Add the pecans, chocolate chips, and caramels, mix until well combined. Making sure the caramels are evenly distributed.
Using a large cookie scoop, portion the dough into 70 gram balls. Roll smooth, I like to roll my dough balls in chopped pecans. Press down the tops to flatten the balls to make a thick disc (see photo in post)
Bake for 10-12 minutes, they will look under baked but will continue baking on the cookie sheet, do not over bake. Scoot the cookies, place a bowl or round cookie cutter that’s larger than your cookie and push the sides up while scooting in a circular motion. Finish with flaky sea salt.