Instructions

Process pecans in food processor until finely ground, about 30 seconds. Combine flour, processed pecans, and table salt. Using stand mixer fitted with paddle, beat butter and sugar on medium-high speed until pale and fluffy, about 2 minutes. Add egg and vanilla and beat until incorporated. Reduce speed to low, add flour mixture, and mix until just combined, scraping down bowl as needed. Refrigerate until dough is firm, about 1 hour.
Adjust oven racks to upper-middle and lower-middle positions and heat oven to 350 degrees. Line 2 baking sheets with parchment paper. Roll heaping tablespoons of dough into balls and place 2 inches apart on prepared sheets. Using back of floured ½ teaspoon measuring spoon, make indentation in center of each ball.
Bake until edges are lightly browned, 12 to 14 minutes, switching and rotating sheets halfway through baking. Remove cookies from oven and gently reinforce existing indentation with teaspoon measure. Let cookies cool on sheets for 5 minutes and then transfer to wire rack to cool completely, about 40 minutes. Repeat with remaining dough.
Cook caramels and cream in small saucepan over low heat, stirring frequently, until smooth, 8 to 10 minutes. Meanwhile, microwave chocolate chips in bowl, stirring occasionally, until smooth, 1 to 2 minutes. Fill each cookie dimple with 1/2 teaspoon melted chocolate and spread up sides of dimple. Top with 1/2 teaspoon caramel mixture. Sprinkle cookies with sea salt and let sit until centers are firm, about 1 hour. Serve. (Cookies can be stored at room temperature for up to 3 days.)