Preheat the oven to 350°F.

Line baking sheets with parchment paper. Set aside.

In a medium bowl, stir together the flour, baking powder, salt, and cocoa powder. Set aside.

In a large mixing bowl, beat the butter, granulated sugar, and brown sugar together on high speed until light and fluffy, about 2 minutes.

Beat in one egg plus one egg yolk (reserve the whites) and vanilla until well mixed.

Pour the dry ingredients into the wet ingredients and beat just until well mixed. Cover the dough with plastic wrap and chill for at least 1 hour.

Use a 1½ tablespoon cookie scoop to scoop the dough. Roll into balls between your hands.

Whisk the reserved egg white in a small bowl until very frothy/foamy.

Coat the dough ball in frothy egg whites and then roll in the chopped pecans.

Place each ball on the prepared baking sheets, 2 inches apart.

Using the back of a teaspoon, press about halfway down into each cookie to create an indent for the caramel.

Remove cookies from the oven. If the centers have puffed while baking, use your teaspoon to gently re-press the indentation.

Heat the caramels and heavy cream in a microwave-safe bowl for 30 seconds at a time in the microwave. Stir until smooth.

Spoon the melted caramel in the center of each baked cookie’s indentation. Allow cookies to cool completely.

Melt the chocolate chips in the microwave, heating for 30 seconds at a time and stirring between, until melted. Drizzle the chocolate over the cooled cookies.