In a large mixing bowl, beat together butter and powdered sugar until well combined.
Beat in whipping cream and vanilla until completely combined.
Add gluten free flour and stir until combined. Divide the dough into two portions.
Preheat oven to 325° F. On lightly floured parchment paper, roll out one portion of dough into a 10x8-inch rectangle.
Use a knife to cut the dough into 2-inch squares. Place the squares on an ungreased baking pan. (The cookies will not spread.) Repeat the process with the remaining dough.
Bake for 10 to 12 minutes or until set.
Allow the cookies to cool completely on a wire rack.
For the Caramel Layer:
In a medium saucepan, over low heat, melt the caramels, whipping cream, and butter stirring continuously until smooth.
Turn off heat and stir in powdered sugar and chopped pecans. Drop 1 teaspoon of the warm caramel mixture on each cookie.
For the Chocolate Layer:
In a small saucepan, over low heat, melt the chocolate chips, whipping cream, and butter stirring continuously until smooth.
Turn off heat and stir in powdered sugar and vanilla. Spread the melted chocolate over the caramel layer and top with a pecan half.
Notes
Use room temperature butter and eggs. Room temperature ingredients will mix together more easily and completely than ingredients straight from the fridge.
Stir the flour in by hand to avoid overmixing which creates a tough cookie.
Roll the dough out on “lightly” floured parchment paper. Using too much flour can dry out the dough and cause it to crack.
Use your hands to form each dough section into a rectangle, then start rolling the dough from the center out to the edges.