Preheat oven to 325 Degrees F. Line 24 standard muffin tins with paper liners.

In a large mixing bowl combine all dry ingredients.

Using a whisk mix until all dry ingredients are well combined.

Create a gully in the center of dry ingredients and add remaining ingredients except eggs. Whisk together. Add eggs and whisk by hand for 2-3 minutes. Once incorporated mix for another 3 minutes with electric hand mixer on high speed periodically scraping sides of bowl.

Using a 1/4 C measuring cup scoop batter and pour one 1/4 cup full in each paper liner. (Careful not to drip excess on your pan.) Bake for 18 minutes or until toothpick comes out clean. Remove from oven and cool to room temperature.

In a medium sauce pan over medium-high heat dissolve sugar whisking occasionally. Cook until sugar turns a deep amber. ( can easily burn so watch closely!) Stir in butter until melted. Carefully add a small amount of heavy cream stirring constantly. It will bubble up. Continue to add cream until all incorporated. Whisk until smooth. Remove from heat and cool.

In a medium sauce pan stir sugar and water together over medium high heat. bring to a boil and cook without stirring until it turns a deep amber. Remove from heat and add heavy cream and vanilla. Stir until smooth. Set aside and let cool for about 20 minutes. In bowl of stand mixer with paddle attachment beat butter on medium high until light in fluffy (about 3 min.) Reduce speed to low and gradually add confectioner sugar and sea salt. Scrape sides of bowl and mix until incorporated. Continue mixing on low speed and pour cooled caramel in to combine. Increase speed and beat for about 3 minutes until light and fluffy.

Using the large open end of a pastry tip cut out a small circle in center of each cupcake. Fill each hole with cooled salted caramel. Pipe on salted caramel buttercream. Drizzle more salted caramel over the buttercream.