Preheat oven to 350F. Line cupcake pans with liners, set aside.
In a medium bowl, whisk together flour, baking powder, and salt.
In a large mixing bowl, cream the butter and sugar until light and fluffy. Add eggs, one at a time, beating well after each addition, mix in vanilla.
Add flour mixture and milk alternately, beginning and ending with flour. Scrape down the bowl- don't over mix the batter.
Divide batter evenly among liners, filling each about three-quarters full. Bake until tops spring back when touched, about 20 minutes. Transfer to a wire rack; let cool for 5 minutes and then remove from pan. Let cupcakes cool completely.
Use a paring knife to core a small little but out of each cupcake and fill with a small dollop of caramel.
For the frosting:
Over a double boiler, heat the whites and granulated sugar and salt, whisking constantly, until all the sugar is dissolved and it reaches 160°F (70°C) stirring continuously, about 5 minutes. Heat this slowly!! You don’t want scrambled eggs!
Place the mixture in a stand mixer and whip on high until a peak forms and the mixture is cool, about 5 minutes.
Turn the mixer to medium speed and add the softened butter a little at a time. Make sure the butter is fully incorporated before adding the next piece. (NOTE: It's normal if buttercream starts to curdle half way. Keep adding the butter!)
Switch to a paddle attachment and add 3/4 cup of caramel sauce. Beat the buttercream until well combined, about a minute.
Pipe or spread onto cupcakes. Drizzle with remaining caramel sauce and sprinkle with sea salt.
Notes
*When beating egg whites to stiff peaks you need to make sure they are clear of any yolk and that your bowl is very clean.
Base cupcake recipe adapted from Georgetown Cupcakes
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