Preheat oven to 350 degrees, prepare two large baking sheets with parchment paper or non stick spray, set aside.
In a large bowl using hand mixer, or bowl of stand mixer using paddle attachment, cream together the butter and both sugars until light and fluffy. Add in eggs and vanilla, mix on low speed for 1-2 minutes until well combined.
In a medium bowl, whisk together the flour, baking powder, baking soda, corn starch and salt.
With mixer running on low, add the dry ingredients into the butter/sugar mixture slowly until all ingredients are well incorporated.
Stir in crushed pretzel pieces.
Scoop a good 2 Tablespoons worth of dough into your hand, with your thumb make a dent in the middle of the dough and add the caramel. Wrap the dough around the caramel candy, and flatten in the palm of your hand.
Repeat with remaining dough.
Top cookies with extra pretzels as desired.
Bake in preheated oven for 10-12 minutes, until slightly golden brown.