Preheat and Prep:
Preheat your oven to 350°F (175°C). Line a 12-cup muffin tin with cupcake liners. Set aside.

Mix Dry Ingredients:
In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

Cream Butter and Sugar:
In a large bowl, beat the butter and sugar together with an electric mixer until light and fluffy, about 3-4 minutes.

Add Eggs and Vanilla:
Add the eggs, one at a time, beating well after each addition. Mix in the vanilla extract until combined.

Combine Wet and Dry Ingredients:
Gradually add the dry ingredients to the wet mixture in three parts, alternating with the milk, starting and ending with the flour mixture. Mix until just combined. Be careful not to overmix.

Bake the Cupcakes:
Divide the batter evenly among the cupcake liners, filling each about two-thirds full. Bake in the preheated oven for 18-22 minutes, or until a toothpick inserted into the center comes out clean. Remove from the oven and allow the cupcakes to cool in the pan for 5 minutes before transferring them to a wire rack to cool completely.

Prepare the Salted Caramel Filling:
While the cupcakes are baking, make the salted caramel filling. In a medium saucepan, melt the butter over medium heat. Stir in the brown sugar and heavy cream, and bring the mixture to a boil, stirring constantly. Boil for 2 minutes, then remove from heat. Stir in the sea salt and vanilla extract. Allow the caramel to cool slightly.

Fill the Cupcakes:
Once the cupcakes are completely cool, use a small knife or cupcake corer to remove the center of each cupcake, creating a small cavity for the filling. Fill each cavity with the salted caramel, being careful not to overfill. Replace the cupcake tops to seal in the caramel.

Make the Frosting:
In a large bowl, beat the butter and cream cheese together until smooth. Gradually add the powdered sugar, 1 cup at a time, beating until smooth and creamy. Mix in the vanilla extract and 2 tablespoons of heavy cream. If the frosting is too thick, add an additional tablespoon of cream until desired consistency is reached.

Frost the Cupcakes:
Using a piping bag fitted with your favorite tip, pipe the frosting onto the cooled and filled cupcakes. Ensure the frosting completely covers the filled center.

Drizzle with Caramel:
Drizzle the top of each cupcake with caramel sauce. For an extra touch, sprinkle a small pinch of sea salt over the caramel drizzle.

Serve and Enjoy:
Allow the cupcakes to sit for a few minutes to let the caramel set slightly. Serve and enjoy the gooey, salted caramel goodness!