Turn stove to medium heat and place a pot over element.

Pour in 1 cup sugar gradually, adding 1/4 cup at a time. Wait until the sugar is mostly liquified, then add in the next bit of sugar.

As the sugar melts it will gradually deepen in color.

Stir occasionally until the sugar is fully dissolved and is an amber color.

Turn off the heat.

Slowly mix in 6 Tbsp of butter slowly (2 Tbsp at a time) then stir in 1/4 cup of heavy cream and 1/4 tsp salt.

The mixture will be very thin but will thicken as it cools.

Pour into a separate container, then place in fridge to cool for 20 minutes.

Begin by preheating oven to 350°F (175°C) and place cupcake liners in baking pans.

Cream together 3/4 cup granulated sugar and 1/2 cup unsalted butter on a high speed with a whisk attachment until the mixture becomes lighter in color.

Mix in 2 large eggs on a medium speed, one at a time.

In a separate bowl, whisk together 1 1/4 cups all-purpose flour, 1 1/2 tsp baking powder and 1/2 tsp salt.

Pour in 1/2 of the dry ingredients into the butter/egg mixture and mix on a low speed until just combined. Scrape the sides of the bowl as needed.

Mix in 1/2 cup sour cream and 1 tsp vanilla extract on a low speed.

Add the remaining dry ingredient and mix until the flour is just incorporated.

Fill the cupcake liners about 2/3 way full. Bake for 18-19 minutes or until a toothpick comes out clean.

Allow the cupcakes to cool for 10 minutes before moving them to a cooling rack to finish cooling. If you want to accelerate the cooling process, place the pan in your freezer for about 30 minutes.

Beat 1/2 cup of room-temperature butter on a medium speed for 30 seconds with a paddle attachment until smooth.

Mix in 1 tsp vanilla extract, 1/4 tsp salt and 1/4 cup of cooled caramel sauce on a low speed.

Slowly add in 1 1/2 cups of powdered sugar, 1/2 cup at a time. Half way through add 1 Tbsp of heavy cream to make the frosting easier to mix.

Mix on low for a couple minutes until the ingredients are fully incorporated and the desired consistency is reached. 

If the frosting is too thick, add in additional cream (1 Tablespoon at a time). If the frosting is too thin, add in more powdered sugar (1/4 cup at a time).

Use a small knife or 1 inch circle cutter to remove the center from each cooled cupcake.

Fill each cupcake with a generous spoonful of cooled caramel.

Pipe a mound of caramel frosting on top of each cupcake using a large round piping tip. Chill the cupcakes in the fridge for 10 minutes or the freezer for 5 minutes to help the frosting firm up.

While the cupcakes chill warm up the remaining caramel in 10 second intervals until it is thinner and fluid enough to be drizzled.

Remove the cupcakes from the fridge or freezer and drizzle them with the warm caramel.

If desired, top with a caramel candy square and sprinkle of sea salt and enjoy!