In a saucepan over medium heat, add in sugar, water and lemon juice. Stir slightly and allow to cook. Swirl the pan once the sugar begins to caramelize. Remove once sugar is golden. Add in cream. Then stir in butter until melted. Set Aside.
Preheat oven to 350 degrees
In a bowl beat butter and sugars. Add in the egg and vanilla. Combine the flour, salt, and baking powder. Slowly add in the wet ingredient. On greased or lined baking sheets, spoon/drop a tablespoon of dough 2 inches apart. Bake for 10-12 minutes. Allow to cool. Top with caramel.