Step 1
Heat a large heavy-bottom skillet over medium heat. Add all of the butter at once and allow to melt stirring continuously until it begins to foam and turn brown in color about 5 minutes. Continue to stir over medium heat until the foam has subsided. Remove the pan from heat and continue to stir until the butter is a medium golden brown and has a nutty aroma. Allow to cool for 10 minutes.
Step 2
Place unwrapped chocolate kisses in the freezer.
Step 3
Combine flour baking soda baking powder and salt in a medium bowl. Set aside.
Step 4
Combine browned butter brown sugar and white sugar in a large mixing bowl. Beat with an electric mixer on medium speed until well combined. Add eggs and vanilla extract; mix well. Slowly incorporate flour mixture into butter mixture mixing until well combined; do not overmix. Allow dough to chill in the refrigerator for 40 to 60 minutes.
Step 5
Preheat the oven to 350 degrees F (175 degrees C). Line baking sheets with parchment paper.
Step 6
Drop chilled dough by tablespoonfuls onto the prepared baking sheets.
Step 7
Bake in the preheated oven until the edges are light golden brown 10 to 13 minutes.
Step 8
Allow cookies to cool on baking sheet for exactly 4 minutes. Gently press a caramel-chocolate kiss into the center of each cookie; press slightly into cookie and not just placed on top. Sprinkle a scant pinch of sea salt over the center of the cookies and allow to cool completely on a cooling rack. Refrigerate if necessary to re-harden caramel kisses.