Preheat oven to 350°F (175°C). Line a muffin tin with cupcake liners.

In a medium bowl, whisk together flour, baking powder, and salt.

In a large mixing bowl, beat butter and sugar until light and fluffy (about 2 minutes).

Add eggs one at a time, mixing well after each addition. Stir in vanilla extract.

Gradually add the dry ingredients, alternating with milk, mixing until just combined.

Divide the batter evenly among the cupcake liners, filling each about ⅔ full.

Bake for 18-20 minutes, or until a toothpick inserted in the center comes out clean.

Let cupcakes cool completely before filling and frosting.

Using a small knife or cupcake corer, remove a small center portion from each cupcake.

Stir ¼ teaspoon of sea salt into the caramel sauce for a richer, salted flavor.

Spoon about 1 teaspoon of caramel sauce into the hole of each cupcake.

In a large bowl, beat together cream cheese and butter until smooth and creamy.

Add powdered sugar and vanilla extract, and beat until light and fluffy.

Pipe or spread the frosting onto each cooled cupcake.

Drizzle extra caramel sauce over the frosting.

Finish with a light sprinkle of sea salt for a gourmet touch.

Serve immediately or store in the refrigerator for up to 3 days.

Let cupcakes come to room temperature before serving for the best texture.