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1
Preheat the oven to 350F.
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2
To make the cookie, combine the butter, sugars, lemon zest, and vanilla in the bowl of a stand mixer with the paddle attachment.
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3
Mix on medium speed until all ingredients come together and are light and fluffy.
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4
Add the egg.
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5
Sift together the flour, baking soda, nutmeg, and salt, and add to the butter mixture in three parts, waiting until each is well mixed before adding the next.
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6
Add the oats last, mixing just until combined.
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7
Chill the dough in the freezer for 5 minutes.
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8
Transfer the dough to a large surface covered with a layer of parchment paper.
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9
Top with another layer of parchment and gently roll the dough into a 1/4-inch-thick sheet.
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10
To prevent the cookies from sticking as you cut them, carefully remove the top layer of parchment and drizzle some flour over the sheet of dough.
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11
Replace the parchment, flip the dough, and release the parchment on the other side.
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12
Cut the dough into 2 1/2-inch round cookies and space about 1/2 inch apart on an ungreased cookie sheet.
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13
Gather any leftover scraps of dough and roll and cut as described above.
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14
Repeat until you have no dough left.
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15
Bake the cookies for 15 to 20 minutes, turning the pan 90 degrees halfway through baking, until golden brown in color but still soft in the center.
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16
Transfer the cookies to a cooling rack.
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17
Let cool completely before filling.
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18
To make the filling, bring the water and 3 tablespoons of the sugar to a boil in a small heavy-bottomed saucepan.
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19
Once a dark brown color is achieved and the sugar looks like caramel, remove from the heat and very carefully whisk in the cream.
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20
Allow to cool.
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21
In the mixer with the paddle attachment, combine the butter with the remaining 4 tablespoons sugar and mix until the sugar is completely dissolved.
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22
Add the salt and vanilla, and once they are incorporated, turn the mixer down to a low speed and add the cream cheese and the caramel.
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23
Mix until fully incorporated.
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24
Place half of the cookies with the top side (the most attractive) down.
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25
Using a piping bag or a spoon, evenly distribute the filling among those cookies, and close into sandwiches with the remaining cookies.
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26
Gently press down.
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27
Serve immediately or store the cookies in a cool place.
