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1
In a large-size saucepan over low heat, melt the butter. Add the dark and light brown sugars, milk, and salt, and bring to a boil. Lower the heat to medium and continue to boil for 2 minutes, watching carefully so the mixture doesn't bubble over the pot. Remove from the heat and let cool. Reserve 3/4 cup for the caramel buttercream. (You'll have about 2/3 cup left over. Save the caramel in the refrigerator, reheat gently, and drizzle on top of your favorite ice cream.)
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2
Place a baking rack in the center of the oven and preheat the oven to 350u00b0F. Line two 6-cup jumbo-size muffin pans with liners and set aside.
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3
Place a strainer over a medium-size mixing bowl and sift together the flour, baking powder, and salt. Set aside.
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4
In another medium-size mixing bowl, with an electric mixer on medium-high speed, beat the butter and sugar together until light and fluffy, 2 to 3 minutes. Scrape down the sides of the bowl and add the eggs and vanilla, beating until combined. Add the flour mixture and the milk, beating on low speed, just until all the dry ingredients are incorporated, and scraping down the sides of the bowl as needed.
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5
Fill each prepared muffin cup with a rounded 1/3 cup batter, about 3/4 full. Bake, rotating the pans halfway through, until the tops are just firm to the touch and a tester inserted in the center of a cupcake comes out clean, about 24 minutes. Leave the cupcakes in the pan on a rack to cool for 5 to 10 minutes. Transfer the cupcakes to a wire rack and let cool 5 to 10 minutes more.
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6
In a large-size mixing bowl, with an electric mixer on medium-high speed, beat the reserved caramel, confectioners' sugar, butter, egg substitute, and salt until thick and creamy, 2 to 3 minutes, scraping down the sides of the bowl as needed.
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7
To catch drips, place the cupcakes on the wire cooling rack over a foil-lined rimmed baking sheet. While the cupcakes are still warm, poke each one about 15 times with a skewer and drizzle 1 1/2 tablespoons of the warm caramel over the top of each cupcake. Let them cool completely and then spread the tops of each cupcake with 2 rounded tablespoons of frosting. Lightly sprinkle the tops with the salt. Cupcakes can be refrigerated for up to 3 days in an airtight container, or frozen for 1 month.
