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1
For the cupcakes: Position an oven rack in the center of the oven, and preheat to 350 degrees F. Line a 12-cup muffin tin with paper liners, and coat the liners and the top of the tin with cooking spray.
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2
Spread the pecans out on a baking sheet, and bake until nicely toasted, about 10 minutes.
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3
Let cool.
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4
Set aside 12 nice halves as garnish, then pulse the remaining pecans in a food processor until finely ground.
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5
Transfer the ground pecans to a medium bowl.
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6
Add the flour, baking powder, baking soda and salt, and whisk to combine; set aside.
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7
Beat the butter and granulated sugar in a large bowl with an electric mixer on medium-high speed until light and fluffy, about 4 minutes.
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8
Add the eggs 1 at a time, beating to incorporate after each addition.
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9
Scrape down the side of the bowl once or twice as needed.
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10
Beat in the vanilla.
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11
Adjust the speed to low, and add half the flour mixture, then the sour cream, then the remaining flour mixture until just combined.
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12
Divide the batter evenly among the cups of the prepared muffin tin.
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13
Bake until the edges are golden and a toothpick inserted in the center comes out clean, 22 to 24 minutes, rotating the tin halfway through.
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14
Let the cupcakes cool in the tin for a few minutes, then transfer to a rack to cool completely.
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15
(The cupcakes can be made 1 day ahead and stored at room temperature in an airtight container.)
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16
For the frosting: Melt the butter in a large skillet over medium-low heat, swirling occasionally, until the milk solids have turned golden brown and the butter smells toasty, about 10 minutes.
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17
Pour the butter into a shallow baking dish, and refrigerate until it's solid but still soft enough that your finger leaves an indentation, about 25 minutes.
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18
Scrape the cooled butter into a large bowl (be sure not to leave any brown bits in the skillet), and beat with an electric mixer on medium-high speed until smooth.
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19
While continuing to beat, add the corn syrup, and beat until incorporated.
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20
Scrape down the side of the bowl.
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21
Adjust the speed to medium-low, add the confectioners' sugar and salt, and beat until smooth.
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22
Use right away or keep for up to 2 hours at room temperature in an airtight container.
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23
To assemble: Divide the frosting evenly among the cupcakes, and use a small offset spatula or the back of a spoon to swirl.
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24
Top each cupcake with a teaspoonful of dulce de leche and 1 of the reserved toasted pecans.
