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Preliminary Preparation: Preheat the oven to 350°F (175°C). Line two cookie sheets with parchment paper to facilitate non-stick baking.
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Creaming the Butter and Sugars: In a large bowl, use an electric mixer to cream the butter, brown sugar, and granulated sugar together until the mixture achieves a light and fluffy texture, approximately 3 to 4 minutes. This process is crucial as it introduces air into the mixture, aiding in the leavening of the cookies.
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Adding Egg and Vanilla: Incorporate the egg and vanilla extract into the creamed butter mixture. Mix thoroughly to ensure these ingredients are evenly distributed throughout the mixture, contributing to the overall flavor and consistency of the cookies.
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Combining the Dry Ingredients: In a separate bowl, sift together the all-purpose flour, cornstarch, baking soda, and kosher salt. Gradually add this dry mixture to the wet ingredients, mixing until just combined to form a thick dough. Be cautious not to over-mix, as this can result in a dense cookie texture.
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Forming and Baking the Cookies: Utilize a small cookie scoop to portion tablespoon-sized balls of dough, placing them onto the prepared cookie sheets. Gently press down on each ball to slightly flatten. Bake in the preheated oven until the edges just begin to brown, about 9 to 10 minutes. Remove from the oven and allow to cool on the sheets for 2 to 3 minutes before transferring to a cooling rack.
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Preparing the Frosting: In a mixing bowl, beat the cream cheese until smooth. Add the powdered sugar and vanilla extract, and continue to mix until the frosting is smooth and free of lumps.
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Assembling the Cookies: Place the granulated sugar for caramelizing into a small bowl. Spread approximately a tablespoon of frosting on the top of each cooled cookie, then gently press the frosted top into the granulated sugar to coat evenly.
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Finalizing with Caramelization: Just before serving, use a kitchen torch to carefully caramelize the sugar-coated frosting on each cookie. Allow the caramelized sugar to cool and harden before serving to achieve the signature crisp topping characteristic of creme brûlée.
