MARTHA'S STROOPWAFELS

Steps:

• Wafels: Heat an electric nonstick waffle-cone iron. In a large bowl, whisk together flour, baking powder, and 1/4 teaspoon salt; set aside.
• In another large bowl, whisk together eggs. Whisk in sugar until well combined; whisk in extracts. While whisking, slowly add cooled butter in a steady stream until batter is smooth. Add flour mixture and whisk until thoroughly combined. Transfer batter to a large pastry bag fitted with a 1/2-inch round pastry tip. Pipe batter into a 2-inch circle in center of heated waffle-cone iron. Close lid and lock with clasp. Cook until golden brown, 1 1/2 to 2 minutes. Using a small offset spatula, remove waffle and immediately transfer to a cutting board. Using a 3 1/2-inch round cutter, cut out cookies; let cool completely on a wire rack.
• Caramel Filling: Combine sugar, corn syrup, and 1/4 cup water in a medium saucepan. Without stirring, cook, carefully swirling, until sugar dissolves. Without stirring, continue to cook, carefully swirling, until dark amber in color, about 10 minutes. Reduce heat to low and slowly add cream, stirring with a wooden spoon until combined. Add vanilla seeds, butter, and salt; stir until is smooth. Strain through a fine-mesh sieve into a bowl; set aside to cool slightly.
• Spread caramel filling onto bottoms of half the cookies, then sandwich with remaining cookies, pressing gently to spread filling to edges.