Preheat oven to 170ºC/150ºC fan forced. Grease and line two oven trays with baking paper. Beat butter, sugar and vanilla until pale and creamy; add egg yolk and beat until just combined.
Fold in combined sifted flour and baking powder, mix to firm dough. Roll out dough between two sheets of baking paper to 5mm thickness. Refrigerate 30 minutes. Using a 4.5cm round or scalloped edge round cookie cutter, cut dough into 40 rounds; re-roll scraps, if required. Place on prepared trays; bake 20-25 minutes or until just firm; cool on trays.
Spoon a small amount (1-2 tsp) of NESTLÉ Top ‘n’ Fill Caramel on one biscuit, top with another biscuit. Repeat with the remaining biscuits and NESTLÉ Top ‘n’ Fill Caramel. Tip - Refrigerate NESTLÉ Top ‘n’ Fill Caramel, to make it easier to use if need be.
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