In a large mixing bowl, beat together the butter, shortening, and sugars until fluffy. Beat in the eggs one at a time followed by the vanilla.
Sift together the flour, cocoa powder, and baking powder. Stir the flour mixture into the butter mixture just until moistened. Cover and refrigerate for 4 to 6 hours.
Preheat the oven to 350ºF degrees. Roll the dough into 1 tablespoon sized balls and place 2 inches apart on a baking sheet lined with a silicone mat or parchment paper. Bake for 7-9 minutes. The cookies will look uncooked. Allow the cookies to rest on the pan for 10 minutes before transferring to a wire rack to cool completely.
In a small saucepan, combine the caramel bits and 2 tsp of water. Heat over low heat until caramel melts completely, stirring occasionally. Drizzle the melted caramel over the cookies. Top the cookies with a sprinkle of sea salt.
Nutritional values here on my recipes should be used as a general guide only. Since different brands of ingredients have different nutritional information, the values shown are just an estimate.