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For the cookies:
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In a large mixing bowl of an electric mixer fitted with the paddle attachment, cream the butter and both sugars. Add egg and mix until well combined. Mix in the corn syrup and vanilla extract and blend until well incorporated.
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In a separate medium bowl, combine the rest of the dry ingredients (oats, flour, baking soda and salt) with a whisk. Add this into the butter mixture and beat until combined. Mix in chocolate chips.
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Refrigerate dough until firm (at least 30 minutes but I refrigerated overnight).
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When ready to bake, preheat oven to 375 F and line 2 cookie sheets with parchment paper. Place the vanilla sugar in a small bowl.
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Break off about 1 1/2 tablespoon-size pieces of the dough and roll into a ball. Roll in the vanilla sugar then slightly flatten the ball with the palm of your hand on the cookie sheet.
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Bake for 8-10 minutes, until the edges of the cookies are just golden and puffed up (don't over bake or the cookies will not be as soft and chewy). Remove the pans from the oven and allow cookies to cool on the baking sheet for about 5 minutes and then transfer to a wire rack to cool completely.
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For the buttercream:
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Combine water and sugar in a medium saucepan. Bring to a boil over medium-high heat. Cook without stirring, leaving caramel undisturbed until caramel is a dark amber color. Remove pan from heat and immediately but slowly add in the cream while stirring with a wooden spoon until smooth (might take a while). Set aside and allow to cool completely.
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In the bowl of an electric mixer, beat butter and salt on high speed until fluffy. Reduce speed to low and add in powdered sugar until well incorporated then turn to high and beat until light and fluffy. Slow mixer to low-medium speed and slowly drizzle in 3/4 of the caramel sauce (reserve the rest-you'll need it in a bit) and the vanilla. Beat frosting on high speed until flight and fluffy and thoroughly incorporated. Add additional powdered sugar if too runny.
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To assemble:
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Place half of the cookies bottom-side up and spoon or pipe the frosting onto them. The frosting will be a little gooey so don't overdo it. Using the other 1/4 of the caramel sauce, drizzle a small amount on top of the frosting for an added caramel taste. Place another cookie on top of the filling and make a sandwich out of it. Put cookies in the refrigerator until ready to eat. When ready to eat, set out 15 minutes prior to eating.
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Cookies adapted from My Kitchen Addiction, buttercream adapted from Chow.
