To begin, preheat the oven to 180°C (160°C fan) and line a muffin tin with paper cupcake cases. Heat the butter in a saucepan over medium heat until it foams and smells nutty, turning golden brown. Pour into a bowl and let it cool for about 15 minutes before using.

In a mixing bowl, whisk together the sugar and eggs until pale and fluffy. Gradually add the cooled brown butter, mixing continuously. Stir in the milk and vanilla extract until smooth.

Sift together the flour, baking powder, and salt. Carefully fold the dry ingredients into the wet mixture until just combined – do not overmix, as this will keep your cupcakes light and soft.

Divide the batter equally between the cupcake cases, filling each about two-thirds full. Bake in the preheated oven for 20-25 minutes, or until lightly golden and a skewer inserted in the centre comes out clean. Remove from the oven and allow the cupcakes to cool completely on a wire rack.

Add the sugar to a heavy-bottomed saucepan and cook over medium heat without stirring, swirling occasionally, until it melts and turns an amber colour. Remove from the heat and carefully whisk in the butter and cream – the mixture will bubble up. Stir until smooth, then add the salt. Let the caramel cool to room temperature.

Begin by placing the cream cheese and softened butter into a large mixing bowl. Beat together with a hand mixer or stand mixer until the mixture is smooth and creamy without any lumps.

Gradually sift in the icing sugar, mixing continuously on a low speed so it incorporates smoothly without becoming grainy. Once all the sugar is added, continue mixing on medium speed for another minute.

Add the vanilla extract and a pinch of salt, then beat for 2-3 minutes until the frosting is light, fluffy, and easily spreadable. Pop in a piping bag fitted with a nozzle of your choice 

Once the cupcakes and caramel have cooled, pipe a swil of the cream cheese frosting and then drizzle with salted caramel on each cupcake.  Serve and enjoy!