Preheat oven to 350 degrees F and place parchment paper on a baking sheet.
In the bowl of the stand mixer with paddle attachment, cream together butter and sugar. Mix in cocoa powder and milk. ( you may also use a hand mixer)
In a medium bowl, whisk together flour, salt, baking powder, and baking soda. Add dry ingredients to wet ingredients slowly. Mix well.
Roll dough into small balls 1" size and place on prepared baking sheet. Use your thumb to press down in the center of the dough balls.
Bake for 9 minutes until cookies look dry and start to crack a bit around the top. Gently press down the centers again with a small teaspoon. Allow to cool. In a microwave-safe bowl combine caramels and heavy cream. Microwave 1 minute and stir well. If additional time is needed do this in 30 second increments till all melted and smooth.
Spoon caramel into the center of each cookie. Sprinkle sea salt over the top. Store in airtight container.
