Combine butter, powdered sugar and flour in a large bowl using an electric mixer.
The dough will resemble coarse sand. Turn the mixer off and form the dough into a ball with your hands. What first looked like coarse sand will end up forming a beautiful dough.
Roll dough out on a lightly floured surface. Dough should be about ½″ thick.
Cut out into small circles and place on an ungreased baking sheet.
Bake cookies for 13-15 minutes. Let cool on baking sheet 5 minutes before transferring to a wire rack. Cool completely.
Twix Topping
Melt chocolate chips in the microwave for 30 seconds. Stir. Heat an additional 30 seconds. Stir until chocolate chips have melted completely and are smooth.
Spoon about a teaspoon of caramel dip over each cookie. Spread smooth.
Spoon about a teaspoon of melted chocolate over each cookie. Spread smooth.
Refrigerate cookies 20-30 minutes or until chocolate firms up.
Video
Notes
Store cookies at room temperature.Can also use melted caramel candy to make these cookies. Add a splash of heavy whipping cream to melted candy and stir until smooth and spreadable.