Step 1: Make the Cupcakes

1. Preheat oven to 350°F (175°C). Line a muffin tin with 12 cupcake liners.
2. In a medium bowl, whisk together flour, baking powder, and salt.
3. In a separate large bowl, beat butter and sugar until light and fluffy (about 2 minutes).
4. Add the eggs, one at a time, mixing well after each. Stir in vanilla extract.
5. Alternate adding the dry ingredients and milk, starting and ending with the dry mixture. Mix just until combined.
6. Divide the batter evenly among cupcake liners, filling each about ⅔ full.
7. Bake for 18-20 minutes, or until a toothpick inserted in the center comes out clean. Let cupcakes cool completely.

Step 2: Make the Salted Caramel Filling

1. In a saucepan over medium heat, melt sugar, stirring constantly until it turns amber.
2. Add butter, stirring until melted. Slowly pour in heavy cream while stirring.
3. Remove from heat and stir in sea salt. Let cool slightly before using.

Step 3: Make the Caramel Buttercream

1. Beat butter until smooth.
2. Gradually add powdered sugar, mixing until fluffy.
3. Add salted caramel sauce and mix until well incorporated.
4. Add heavy cream, one tablespoon at a time, until the desired consistency is reached.

Step 4: Assemble the Cupcakes

1. Use a small knife or piping tip to cut a hole in the center of each cupcake.
2. Fill each hole with salted caramel sauce.
3. Pipe or spread caramel buttercream over the cupcakes.
4. Drizzle extra caramel sauce on top and sprinkle with flaky sea salt.

Step 5: Serve & Enjoy

• Serve immediately or store in an airtight container at room temperature for 1 day or in the fridge for up to 5 days.