Preheat oven to 350°F (175°C) and line baking sheets with parchment paper.

In a large bowl, cream together softened butter and 1 cup granulated sugar until light and fluffy.

Beat in the egg and 1 teaspoon of vanilla bean paste until well combined.

Whisk together flour, baking powder, and salt, then gradually add to the wet ingredients until a dough forms.

Scoop 2-tablespoon portions of dough, roll into balls, and place on prepared sheets, flattening slightly with the bottom of a glass.

Bake for 10-12 minutes or until edges are set; allow cookies to cool completely on a wire rack.

Prepare frosting by beating cream cheese, powdered sugar, heavy cream, and the remaining vanilla bean paste until smooth and stiff peaks form.

Spread or pipe an even layer of the frosting onto each cooled cookie.

Sprinkle approximately 1 teaspoon of granulated sugar over the frosting of each cookie.

Using a kitchen torch, melt and caramelize the sugar topping until it turns deep golden brown and forms a hard shell. Serve after the sugar has set.