Beat the butter and sugars in a mixer with paddle attachment.
Add in the Sour cream and oil
In a separate bowl mix all the dry ingredients. Then, add them in batches to the wet mixture until a dry batter is achieved.
Roll the dough into balls and put on a baking sheet lined with a non stick pad or wax/parchment paper. Press down the balls with the bottom of a shot glass dipped in flour. Bake in a preheated 350 degree oven 8 to 10 minutes. Let cookies cool for 1/2 hour or so.
Make the caramel. Put the water and sugar in a heavy bottom pot. Melt the sugar and stir occasionally until it becomes a caramel. Add in the cream and stir vigorously. Then add the butter and continue stirring until well incorporated. Whisk in the whiskey and a dash of salt.
Allow the caramel to cool. Then spread it on top of the cookies. Drizzle some melted chocolate over the cookies and sprinkle with sea salt flakes. Refrigerate to cool and help caramel set.