Cream the butter and granulated sugar together until light and fluffy. Add the eggs one at a time, mixing well after each addition.
Sift together the all-purpose flour and baking powder. Gradually add the dry ingredients to the wet ingredients, alternating with the milk, until a smooth batter forms.
Pour the batter into a greased and floured cake pan. Bake in a preheated oven at 350°F (180°C) for 30-35 minutes, or until a toothpick inserted into the center comes out clean.
While the cake is cooling, prepare the salted caramel: melt the brown sugar in a saucepan over low heat until it turns golden brown. Add the heavy cream and salt, and stir until smooth.
Whip the heavy cream with the powdered sugar until stiff peaks form. Gently fold in the cooled salted caramel to create a light and creamy frosting.
Once the cake has cooled completely, slice it in half horizontally and spread the caramel cream filling evenly over the bottom layer. Top with the second layer.
Frost the top and sides of the cake with the remaining caramel cream. Drizzle with extra caramel sauce and sprinkle with a pinch of sea salt, if desired.
Refrigerate the cake for at least 2 hours to allow the flavors to meld and the cream to set.
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