Preheat the oven to 350 degrees F. Line a 9x13-inch pan with parchment paper, leaving an overhang (do not skip), and set aside.
In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.
Using a mixer fitted with the whisk attachment, beat the butter and sugar for about three minutes, (on medium-low speed) until it is pale and fluffy. Beat in the vanilla and almond extract. Beat in one egg at a time, mixing for thirty seconds after each addition.
Add in the dry ingredients and beat until JUST combined, being careful to not overmix.
Press the cookie dough into the prepared pan and bake for 18-22 minutes. Be careful to not overbake. Remove from the oven and let cool at room temperature for 10 minutes and then place in the fridge for 20-30 minutes.
While the sugar cookie is cooling, prepare the caramel layer. Unwrap all the caramels and place in a small-to-medium-sized pot. Add the heavy cream and heat over medium-low heat, stirring near constantly, until melted and smooth. Remove from heat and pour over the sugar cookie layer. Use a spatula to spread into an even layer. Place in the fridge to chill for another 20 minutes.
In a medium-sized microwave-safe bowl, combine the chocolate chips and butter. Microwave in bursts of 15 seconds, stirring in between each burst for 15-20 seconds. Once the chocolate is melted and smooth, pour over the caramel layer and smooth with a spatula. Place in the fridge for another 30 minutes to an hour or until bars are firm.
Remove from the fridge and remove the bars, using the parchment paper overhang. Run a very sharp knife under hot tap water, quickly dry it off, and then make one cut into the bars. Repeat until all the bars are cut. Serve those cut bars immediately (don't cut until ready to serve or the caramel has a tendency to ooze out a bit).
Note 1: Use semi-sweet or dark chocolate for less-sweet bars.