Preheat oven to 350 degrees.
Beat brown sugar, sugar, butter, eggs, vanilla extract, and milk (or buttermilk) together.
Sift flour, baking powder, and salt together. Set aside.
Sift the dry ingredients into the liquid ingredients. Stir until dry ingredients are all incorporated.
Pour batter to fill 2/3 of the cupcake liner. Bake cupcakes for 15 - 17 minutes and check with a toothpick. If the toothpick comes out clean, then the cupcakes are done.
Beat butter, brown sugar, heavy cream, salt, and powdered sugar together until smooth.
Frost cupcakes once they are cool.
Use salted caramel chocolate candies for decoration, if desired.
Makes 18 - 24 cupcakes
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