Preheat your oven to 350°F (180°C) and line a muffin tin with paper liners.
In a medium bowl, whisk together the flour, baking powder, and salt to ensure even distribution.
In a separate bowl, cream together the butter and granulated sugar until light and fluffy.
Add the eggs one at a time to the butter mixture, mixing well after each addition. Stir in the vanilla extract.
Alternately add the dry ingredients and the milk to the batter, mixing until just combined. Do not overmix.
Fill the muffin liners about three-quarters full with batter. Bake for 18-20 minutes, or until a wooden skewer inserted into the center comes out clean.
While the cupcakes are baking, prepare the caramel cream: In a saucepan, melt the brown sugar over medium heat. Slowly add the heavy cream, whisking constantly, until a thick caramel forms. Let cool completely.
In a bowl, beat the cream cheese and powdered sugar until smooth. Gradually add the cooled caramel, mixing until light and creamy.
Let the cupcakes cool completely before frosting. Decorate with the caramel cream and a drizzle of extra caramel sauce on top.
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