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1
For the cupcakes:
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Preheat the oven to 356 F. Butter or spray 24 molds in a regular-size muffin pan or fit with paper muffin cups.
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In a medium bowl, whisk together the flour, baking powder and baking soda. Set aside.
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In the bowl of an electric stand mixer fitted with a paddle attachment, add butter, salt and sugar. Beat on medium speed until fluffy, about 3 minutes. Gradually add the dulce de leche; beat another minute, until thoroughly incorporated. Add the eggs one at a time, beating well after each addition, then mix in the oil and vanilla.
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Reduce the mixer speed to low. Add the dry ingredients in three additions, alternating with the buttermilk and ending with the dry ingredients. Try not to over mix.
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Divide the batter between the prepared cupcake pans, filling each liner about 2/3 full. Bake for 15-20 minutes, until a toothpick inserted into the center of a cupcake comes out clean. Transfer the pan to a wire rack to cool. Remove the cupcakes from the pan after 5 minutes. Cool completely before frosting.
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For the frosting:
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Place butter in the bowl of an electric stand mixer. Beat on medium speed for about 3 minutes, until very fluffy. Reduce the mixer speed to medium and add the dulce de leche 1 tablespoon at a time, adding more once each addition has been incorporated. Stop the mixer and add the salt and vanilla extract. Beat on medium speed for about 3 minutes, until fluffy and lighter in color.
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Use a large frosting tip to swirl the frosting onto the tops of the cupcakes.