Creating Salted Caramel Chocolate Pillows can be straightforward if you follow these simple steps:

1. Preheat Oven: Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

2. Mix Dry Ingredients: In a mixing bowl, whisk together the flour, cocoa powder, baking powder, and salt until well combined.

3. Cream Butter and Sugar: In another bowl, beat together the softened butter and granulated sugar until light and fluffy. This process typically takes around 2-3 minutes.

4. Add Egg: Incorporate the egg into the butter mixture, mixing until fully combined.

5. Combine Mixtures: Gradually add the dry mixture to the wet mixture, stirring until a soft dough forms. If the dough is too crumbly, add a tablespoon of heavy cream.

6. Form Dough Balls: Take about a tablespoon of dough and flatten it in your hand. Place a piece of the chopped caramel in the center, then fold the dough over the caramel and roll it into a ball. Repeat this process until all the dough is used.

7. Bake: Place the dough balls on the prepared baking sheet, making sure to leave space between each. Bake for 15-20 minutes until the edges are set but the centers remain slightly soft. Remove from the oven and allow them to cool for about 10 minutes.

8. Coat in Chocolate: Melt the chocolate chips in a microwave-safe bowl, stirring until smooth. Dip each pillow into the melted chocolate and return them to the baking sheet.

9. Sprinkle Salt: Before the chocolate sets, sprinkle a tiny pinch of flaky sea salt on top of each pillow for that perfect flavor balance.

10. Let Set: Allow the chocolate to fully set before serving. You can place them on a cooling rack or leave them in a cool area to speed up the setting process.

These steps guarantee that you will have delicious Salted Caramel Chocolate Pillows ready to enjoy.