preheat the oven to 350°

stir flour, baking powder, and salt together and set aside

cream the butter and sugar together until soft and fluffy

beat in the egg and vanilla

stir in the dry ingredients into the wet until well combined

divide into 12 balls, place on a baking sheet, flatten slightly and make a dent in the center

bake in the preheated oven for 10 minutes of until lightly browned

before the cookies cool press lightly with a spoon

cool the cookies completely

when they're cool make the caramel

combine the butter, sugar, and pecans in a small saucepan

cook over medium heat stirring to keep it from burning

once it gets to 235° remove it from the heat, add the vanilla, cream, and cinnamon, and stir until well mixed

top each cookie with a spoonful of the caramel

serve once the caramel is cooled completely

refrigerate after 24 hours if needed