For the cookies: Preheat oven to 350 degrees F.

On medium speed, cream the butter and sugar until light and fluffy, about 3 mins. On low, add almond meal then egg and almond extract. Scrape bowl and add the flour and baking powder. Mix together, with a wooden spoon until incorporated. Do not overmix.

Roll 1-inch balls of dough and place on a parchment-lined baking sheet. Gently coat each ball in the egg white and then roll the balls in the crushed almonds. Divide between 2 baking sheets. Using your thumb, gently press down into the center of each ball, creating a thumbprint. Put in refrigerator and allow to chill for about 30 minutes.

Bake for 16 to 20 minutes or until the tops of the cookies just begin to brown. Remove from oven and allow to cool.

For the caramel: Combine sugars and corn syrup in a medium sauce pan. Bring to a boil on medium-high heat. Once it reaches 240 degrees on a candy thermometer remove from the heat and whisk in the butter, cream, and evaporated milk until fully incorporated. Be careful, the mixture will begin to bubble violently. Stir in vanilla and cool slightly, about 15 minutes.

Place 1 to 2 teaspoons of the warm caramel into each thumbprint on each cookie. Allow the caramel to set, about 1 hour.

Sprinkle tops with sea salt flakes and serve or store in an airtight container.