Combine flour and cocoa and set aside

Using a mixer on medium, combine butter and sugar until fluffy. Add in egg yolk, milk and vanilla extract and mix again. On low, stir in the flour mixture until combined. 

Wrap the dough ball in plastic wrap and refrigerate for at least an hour

Once the dough is chilled, preheat the oven to 350 degrees.

Beat the egg whites in a small bowl and have finely chopped pecans in another bowl. Roll dough into 1" round balls, then dip each ball into the beaten egg whites then roll in the pecans. Place each one on parchment paper lined baking pan about 2" apart.

Using the back of a small round teaspoon measuring spoon, indent the middle of each dough ball.

Bake for 11-13 minutes then take out of the oven and gently re-make the indents. 

Microwave the cream and caramel in a small bowl, stirring after 20 second increments. Once melted, use a small spoon to pour the caramel mixture into each cookie indent. 

Allow to cool for another couple of minutes then transfer to a wire rack to cool completely. Enjoy!