1-First, preheat your oven to 350°F (175°C) and line a cupcake pan with paper liners. In a bowl, whisk together the all-purpose flour, baking powder, and salt; set aside. Cream the unsalted butter and granulated sugar until light and fluffy using a mixer, which helps create that airy texture we all love.

2-Next, add eggs one at a time, beating well after each, and mix in the vanilla extract for extra flavor depth. Gradually add the dry ingredients to the wet ones, stirring just until combined to keep the batter light overmixing can make cupcakes tough. Divide the batter into the liners and bake for 18-22 minutes, or until a toothpick comes out clean.

3-While the cupcakes bake, prepare the salted caramel by combining brown sugar, butter, and heavy cream in a saucepan over medium heat until thickened remember, this ties into the frosting for that signature taste. Once baked, cool the cupcakes completely. For the frosting, beat the cream cheese and butter together until smooth and creamy, then add salt, powdered sugar, and caramel sauce; mix on low until mostly combined, and beat on high for at least 2 minutes. Adjust consistency with milk or extra powdered sugar if needed, and use immediately or chill.

4-Finally, spread or pipe the frosting on each cupcake and drizzle with the salted caramel sauce, then refrigerate for 20 minutes before serving for the best taste and texture. Don’t forget, dietary tweaks like vegan substitutes fit right in here.