01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper to prevent sticking.
02 - Whisk together all-purpose flour, baking soda, and salt in a medium bowl until thoroughly blended. Set aside for later use.
03 - Beat softened butter and granulated sugar in a large bowl until the mixture appears light and fluffy, approximately 2 to 3 minutes.
04 - Mix in egg yolks, vanilla extract, and sour cream into the butter mixture until fully combined and smooth.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing just until a soft dough forms. Avoid overmixing to prevent tough cookies.
06 - Combine softened cream cheese, granulated sugar, and vanilla bean paste in a small bowl. Beat until the mixture achieves a smooth, creamy consistency.
07 - Scoop approximately 2 tablespoons of dough and flatten into a disc shape. Place 1 teaspoon of cream cheese filling in the center. Fold the dough edges around the filling and pinch to seal completely. Place seam side down on the prepared baking sheet.
08 - Repeat the shaping process with remaining dough and filling. Position cookies at least 2 inches apart on the baking sheets to allow for proper spreading during baking.
09 - Bake for 11 to 13 minutes until the edges appear set while the centers remain soft. Remove from oven and allow cookies to cool on the baking pan for 10 minutes.
10 - Transfer partially cooled cookies to a wire rack and let them cool completely before proceeding with the caramelized topping.
11 - Sprinkle a thin, even layer of granulated sugar over the top of each cooled cookie. Using a kitchen torch, carefully melt and caramelize the sugar until it turns golden brown and achieves a crisp texture. Let stand for 5 minutes before serving to allow the topping to harden.