Make the sugar cookie dough

• Cream the softened butter with the granulated sugar until light and fluffy.
• Beat in the egg and vanilla extract.
• Whisk together the flour, baking powder and salt, then mix into the wet ingredients until a dough forms.

Chill the dough

• Flatten the dough into a disc, wrap it and refrigerate until firm enough to roll.

Cut out the cookies

• Roll the dough out on a lightly floured surface.
• Cut into small Christmas shapes with the cookie cutters and place on a lined baking tray.

Bake the cookies

• Bake at 175 °C until the edges are just set and barely golden.
• Let the cookies cool completely on a cooling rack.

Melt the caramel

• Melt the baking caramels in a saucepan over low heat.
• Stir in the heavy cream until the caramel is smooth and glossy.

Dip in caramel

• Dip each cooled cookie into the melted caramel.
• Let the excess drip off and place the cookies on parchment paper to set.

Coat in chocolate

• Melt the milk chocolate.
• Dip each cookie in the melted chocolate and use a fork against the edge of the bowl to remove the excess.
• Let the cookies set fully on parchment paper.