Preheat oven to 180°. Line a baking tray with baking paper.
In a large bowl, add butter and vanilla essence, beat until light and fluffy. Sift in flour, icing sugar and beat until the mixture comes together and dough is formed, fold in caramel drops and set aside.
Scoop out ¼ cup of the cookie dough, roll into balls and place onto the prepared baking tray.
Bake for 10 – 12 minutes. Remove from the oven sprinkle over salt flakes and allow it to cool completely before serving.