Cream together the unsalted butter and granulated sugar until light and fluffy. Gradually mix in the all-purpose flour and salt. Chill dough in the refrigerator for 30 minutes.

Preheat the oven to 350°F (175°C). Roll the dough into 1.5-inch balls and place them in greased muffin tins. Bake for 10-12 minutes until golden.

Prepare the cheesecake filling by combining cream cheese, powdered sugar, vanilla extract, and egg yolk. Beat until smooth.

After baking, allow the cookies to cool for 5 minutes before filling them with the cheesecake mixture. Bake for an additional 5 minutes.

Let the cookies cool completely, then drizzle with caramel sauce and sprinkle sea salt before serving.