Preheat oven to 325 degrees.

In a medium bowl, stir together flour and powdered sugar.

Use a pastry blender, cut in the butter until the mixture resembles course crumbs.

Gently knead into a ball. (Using your hands works best and will help to melt the butter. The mixture will seem really crumbly at first. Keep working it.)

Roll the dough onto a lightly floured surface.

Cut into desired shapes. Roll the dough out again until it has all been used.

Bake for 15-18 minutes or until the edges begin to brown. Cool for five minutes before transferring to wire racks to cool completely.

Once the cookies have cooled, melt the caramel in a microwave safe dish in 30 second intervals at 50% power until smooth.

Melt the chocolate in a microwave safe dish in 30 second intervals at 50% power until smooth.

Allow the caramel to cool slightly. Use a knife to spread the melted caramel on top of each cookie.

Use a spoon to add a generous dollop of melted chocolate on each cookie.

Top each cookie with a pecan halve, pressing it down into the chocolate.

Sprinkle the cookies with flaky sea salt.