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Cream together 2 sticks plus 2 Tbsp. butter and sugar until light and fluffy.
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In a small bowl, combine the flour and corn starch and add to the butter mixture; Mix well. {If the dough seems overly dry, add another Tbsp. of butter, but only if you have to.}
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Place dough in refrigerator for 20 minutes to let it firm up.
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Preheat oven to 325ºF.
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Remove dough from refrigerator and drop by tablespoonfuls onto a cookie sheet. Bake for 9-10 minutes. {Do not let the cookies turn brown! This will result in hard cookies.}
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Place cookies on cooling rack.
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In a medium saucepan, combine the remaining 6 Tbsp. of butter, the brown sugar, the corn syrup and the whipping cream; Stir over medium heat until smooth.
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Drizzle caramel over the cookies with a spoon and top with sea salt. {I transferred my cookies to wax paper during this step to help save on mess. You’re welcome.}