Make the caramel first. Melt 3 tbsp butter in a small saucepan over medium heat. Add the golden erythritol and stir for 2 minutes until dissolved. Pour in the heavy cream and stir continuously for 2 to 3 minutes until slightly thickened. Stir in the flaky sea salt.
Pour the caramel into a small dish and freeze for at least 45 minutes until solid.
Preheat your oven to 350F and line a baking sheet with parchment paper.
In a large bowl, whisk together the almond flour, cocoa powder, granulated erythritol, baking powder, and salt. Add the egg, melted butter, and vanilla extract, stirring until a thick cookie dough forms.
Remove the frozen caramel from the freezer and cut it into 10 small pieces. Take about 2 tablespoons of cookie dough, flatten it in your palm, place a piece of frozen caramel in the center, and wrap the dough around it, sealing completely.
Roll into a smooth ball and place on the prepared baking sheet. Repeat with remaining dough and caramel, spacing the cookies about 2 inches apart.
Bake for 10 to 12 minutes until the cookies are set around the edges but still soft in the center. The caramel inside will be gooey and melted.
Remove from the oven and immediately press a few flakes of sea salt onto the top of each cookie. Let them cool on the baking sheet for 10 minutes before transferring to a wire rack.
