Preheat the oven to 350 degrees Fahrenheit and line 2 cupcake tins with cupcake liners.

In a mixing bowl, stir together the flour, baking powder and salt.  Set aside.

In a separate bowl, beat together the butter and sugar with a hand held or stand up mixer until light and fluffy.  Add in the eggs, one at a time, until combined.  Then mix in the vanilla extract.

Pour the batter into the cupcake tins, filling them up approximately 3/4 full.

Bake for 18-20 minutes until the tops spring back when touched and are just starting to brown.

Let the cupcake cool completely on a wire rack.

Use a small paring knife to cut out a small piece of the cupcake out of the center of the cupcakes.  Fill that hole with caramel.

Add the brown sugar, butter and heavy whipping cream to a saucepan.  Heat over low heat.

Stir the ingredients until the butter is melted.  Continue to heat and stir over low heat for at least 1 minute.

Then increase the heat to medium high heat and do not stir the mixture.

Cook for 3-6 more minutes until the mixture turns an amber color and bubbles form across the top of the mixture.

Remove from heat and pour into a large heat resistant mixing bowl.  Let the mixture cool to room temperature.

Add in the powdered sugar and sea salt.  Mix with a hand held mixer until the mixture is smooth and combined.  If the frosting is too thick, gradually add in more heavy whipping cream (1 teaspoon at a time) until the frosting is a good consistency.

Pipe the frosting onto the cupcakes and drizzle with the remaining caramel sauce.  Then the cupcakes are ready to serve and enjoy!