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1
To prepare salted caramel sauce (this makes all the sauce you'll need for the cupcakes, buttercream, and garnish), in a heavy saucepan set over low heat, combine the sugar and water and heat just until the sugar is dissolved. Add the butter. Let it come to a boil and cook until it reaches a golden caramel color.
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2
Remove from the heat and add the cream slowly. Be careful as it will splatter. Whisk to combine and put back on the stove. Let it come to a boil again over low heat and cook 10 to 15 minutes until you reach a nice creamy consistency. Stir in vanilla and sea salt. Set aside to let cool.
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3
Preheat over to 350u00b0F. Grease muffin tin or line with muffin liners.
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4
For the cupcakes, in a large bowl, sift flour, baking powder, baking soda and salt. Mix well.
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5
In the bowl of an electric mixer fitted with the paddle attachment, cream butter on medium-high speed, until light and fluffy. Gradually add sugar and continue to beat until well combined and fluffy. Reduce the mixer speed to medium and slowly add eggs until just blended.
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6
In a small bowl, mix together milk, vanilla and caramel.
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7
With the mixer on low, slowly add half the flour mixture; mix until just blended. Add the milk mixture, mix until just blended. Slowly add remaining flour mixture, scraping down sides of the bowl with a spatula, as necessary, until just blended.
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8
Divide batter evenly among prepared muffin cups. Transfer muffin tin to oven and bake for 20 to 25 minutes. Transfer muffin tin to a wire rack and let cupcakes cool completely.
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9
To prepare buttercream, beat butter for a few minutes with a mixer with the paddle attachment on medium speed. Add powdered sugar and turn your mixer on the lowest speed until the sugar has been incorporated with the butter. Increase mixer speed to medium and add cream and caramel. Then beat for another 3 minutes until light or airy. Top buttercream on cooled cupcakes.
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10
To garnish, warm caramel in microwave for 20 seconds or until easily pourable. Dip a spoon in the caramel, move the spoon in a circular motion and let caramel fall on a parchment paper in a thin stream. Let it sit in the freezer for 5 minutes to harden. Make 12 pieces. Decorate each cupcake with one piece.
