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

In a mixing bowl, cream together softened unsalted butter and granulated sugar until light and fluffy.

Add the large eggs and pure vanilla extract, mixing until well incorporated.

In another bowl, whisk together all-purpose flour, baking powder, and sea salt. Gradually add to the wet mixture.

Cover the dough and refrigerate for about 30 minutes.

Whisk together heavy cream and granulated sugar for the topping and set aside.

Scoop rounded balls of dough onto baking sheets. Bake for 10-12 minutes until edges are golden.

Let cookies cool for 5 minutes on sheets, then transfer to a wire rack. Drizzle lemon curd over cookies and add the cream topping.

Caramelize the sugar topping using a kitchen torch or under a broiler for a minute or two.