Heat sugar in a medium heavy-duty saucepan (try not to use non-stick) over medium heat. Stir constantly using a rubber spatula (heat resistant), or wooden spoon. *Clumps will form and eventually melt into a thick, amber-colored liquid. Continue to stir. This may take a while. Be careful not to burn it.
**When the sauce is the right consistency, remove from heat and stir in the salt. Allow to cool slightly before using. Caramel will thicken as it cools.
Add milk, 1 tablespoon at a time, and beat on high speed until right consistency.
Fill with 1 – 1 1/2 teaspoons of the caramel into the cupcake holes.
***Top the cupcakes with frosting. I use Wilton’s #1M open star tip.
Spoon a teaspoon of caramel over the top of the frosting and serve.
*For the caramel sauce, watch the sugar very, very closely because it can burn quickly. As soon as it begins turning a gold color, remove from the heat and continue to stir. The carryover heat from the pan will continue to cook the sugar.
**Once you add the cream don't cook the mixture much longer. The caramel will appear "thin" but it definitely thickens a considerable amount as it cools.
***Be sure the cupcakes and caramel sauce are completely cool before piping the buttercream frosting. Don't spoon warm caramel over the tops of the buttercream because it will cause the buttercream to melt.
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