Preheat oven to 350°F (175°C). Line baking sheets with silicone liners or parchment paper.
Whisk together the flour, cinnamon, baking powder, and salt. Set aside.
Using an electric mixer on medium speed, beat the butter, sugar, and brown sugar until light and fluffy. Mix in the egg and vanilla.
Reduce mixer speed to low. Gradually add the flour mixture, mixing just until combined.
Drop the dough by tablespoonfuls onto the prepared pans. Flatten each cookie slightly.
Bake, one pan at a time, 12 to 16 minutes, or until the edges are browned.
Cool on the pans on a wire rack for 10 minutes. Then, remove the cookies to a wire rack to cool completely.
To make the frosting:
Beat the cream cheese and butter with an electric mixer on medium speed. When the mixture is smooth, add the caramel, vanilla, and salt. Mix until combined.
Spread the frosting on the bottom of half of the cooled cookies. Top with the remaining cookies so that the bottoms of the cookies face each other and the frosting spreads just to the edges.
Notes
If not serving immediately, you may want to refrigerate the cookies because of the frosting. Just remove them from the refrigerator about half an hour before serving.