Ingredients: 1/2 cup butter, softened, 1/2 cup packed brown sugar, 1/4 cup sugar, 2 large eggs, room temperature, 1 teaspoon vanilla extract, 1-1/4 cups all-purpose flour, 3/4 teaspoon baking
powder, 1/4 teaspoon salt, 1/2 cup 2% milk. FROSTING: 1/3 cup sugar, 4 teaspoons water, 1/8 teaspoon salt, 1-1/3 cups heavy whipping cream, Optional: Caramel ice cream topping and flaky
sea salt. Turn the oven on to 350°. Cream butter and sugars in a large basin for five to seven minutes, or until light and fluffy. One egg at a time, add and beat thoroughly after each addition. Mix in
the vanilla. Mix the flour, baking powder, and salt together; add to the creamed mixture in batches, mixing thoroughly after each addition. Mould 10 muffin cups lined with paper three-quarters
full. When a toothpick inserted in the center comes out clean, bake for 18 to 22 minutes. Allow to cool for ten minutes and then remove from pan to cool fully on a wire rack. To make frosting,
put sugar, water, and salt in a big, heavy pot. Cook until sugar starts to dissolve, around medium-low heat. Once the sugar has melted evenly, gently drag it to the middle of the pan. Stirring
occasionally, cook the mixture until it takes on an amber hue. Take off the heat and slowly mix in the cream until smooth. After transferring to a small bowl,
cover and chill for four hours. Until firm peaks develop, beat. Cover cupcakes with frosting. Garnish with sea salt and caramel topping, if preferred.