The last component of these cookies is the decadent dark chocolate ganache! Heat 3/4 cup + 3 Tbsp of heavy cream in a heatproof bowl in the microwave for 45 seconds, until it's just beginning to bubble.
Gently pour 1 1/4 cups of dark chocolate chips into the heavy cream. Make sure the chips are fully covered with cream. Let the mixture sit for 1 minute. If you want to use milk chocolate to make the ganache, use 1/2 cup (120g) of heavy cream and 2 cups of milk chocolate (350g). Stir slowly until the cream and chocolate are combined and the mixture is smooth. If any bits of chocolate aren't fully melted, heat the mixture again for 15 seconds and stir until smooth.
Mix in 3 Tbsp of unsalted butter, 1 Tbsp of corn syrup, and 1/4 tsp fine salt until combined.
Cover with plastic wrap to prevent the ganache from forming a skin, then set aside to cool to room temperature. If you need to make this in advance, it can be covered and stored in the fridge for up to a month.
Set aside to cool to room temperature. If you want to accelerate the cooling process, pour the ganache into a shallow, wide pan.
This step is optional, but I like to place the cooled ganache in a small piping bag fitted with a small French piping tip, so that I can pipe pretty swirls of ganache on top of the cookies! Alternatively, you can also just spread the ganache on top of the caramel with the back of a spoon or a small offset spatula.