Preheat oven to 350 degrees F and line baking sheets with parchment paper. Set aside.
In a mixing bowl, or bowl of a stand mixer, beat the eggs and sugars until light yellow in colour and fluffy. Slowly add the melted chocolate, oil, and vanilla.
In another large bowl, whisk together the flours, starches, baking powder, xanthan gum, espresso powder, and salt until combined.
With the mixer running on low, slowly add the dry ingredients to the wet ingredients, mixing until totally combined.
Scoop 2 teaspoons of dough on your baking sheet, leaving 2-inches between cookies to allow for them to expand while baking. Dampen your hands with a small amount of water and roll the scooped dough into a smooth ball. This will give your finished cookies a nice round shape.
Bake in preheated oven for 10-12 minutes.
Remove from oven and immediately use the handle of a wooden spoon to form an indent in the middle of the cookie. Allow cookies to cool for 5 minutes before removing to a wire cooling rack.
Meanwhile, in a microwave safe bowl, combine the unwrapped caramels and heavy cream. Heat on low power (60%) in 30 second intervals, stirring frequently, until the caramel has completely melted.
Carefully spoon melted caramel into the indent on the baked cookies and sprinkle with finely chopped pecans. Allow caramel to cool before moving the cookies.
Once all of the cookies are baked, place them on a cooling rack that has been placed over waxed paper. Place melted chocolate into a resealable plastic bag. Snip a tiny hole in one corner, and drizzle the melted chocolate in a zig-zag pattern over the cookies. Allow cookies to cool completely before storing in an air-tight container. Do not stack the cookies, as the caramel may cause the cookies to stick together.
To bake the cookies ahead of time for your Christmas trays, follow steps 1-7. Once cookies are completely cooled, store in an air-tight container before freezing. Remove cookies from the freezer. Once they have defrosted, continue with steps 8-10.
Recipe by The Baking Beauties at http://www.thebakingbeauties.com/2012/11/gluten-free-turtle-cookies.html