Heat the oven to 350°F (175°C) and line a 12-cup muffin tray with liners.

Mix flour, baking powder, and salt in a medium bowl. This dry mix is the

foundation for your fluffy cupcakes, so give it a good whisk and set it aside for now.

Cream butter and sugar on medium-high for 2 minutes, until pale and fluffy. This is your base for a perfect cupcake texture.

Add the eggs one by one, ensuring each is mixed in.

Then, add in the vanilla extract and a splash of caramel extract if you’re feeling adventurous. Beat until everything is smooth and creamy.

Next, add the sour cream and buttermilk. Start by mixing in the sour cream on low speed until it's fully incorporated.

Mix dry ingredients and buttermilk in turns, starting and ending with dry.

Fill the cupcake liners two-thirds full with batter. Place in the oven for 20 minutes, checking with a toothpick to ensure it comes out clean. Let them cool fully.

For the caramel, heat granulated sugar in a small saucepan over medium heat, adding it gradually and allowing it to melt completely before adding more. Continue stirring occasionally until the sugar deepens to an amber color, then remove it from the heat. 

Add the butter one piece at a time, stirring until melted, then mix in the heavy cream, salt, and vanilla extract. Stir until smooth, then let it cool into a thick, pourable sauce.

For the buttercream, beat the softened butter and powdered sugar on low speed until combined. Raise the mixer to high speed and beat for roughly 3 minutes, until it becomes light and fluffy. 

Add the salt, vanilla, and cooled caramel sauce, and mix for another 3 minutes until everything is creamy and smooth. 

Add a splash of heavy cream if the consistency is too thick, adjusting as needed.

If you want an extra burst of caramel, scoop out a small portion of the center of each cooled cupcake using a knife. Spoon in the salted caramel sauce.

Now for the fun part, frosting! Using a piping bag, swirl the salted caramel buttercream on top of each cupcake.

Drizzle the remaining salted caramel sauce over the top to finish off your masterpiece. Be generous, you know you want to!