Preheat your oven to 350°F. In a large mixing bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and salt. In another bowl, cream the butter and sugar until light and fluffy. Add the eggs one at a time, then mix in the vanilla. Gradually add the dry ingredients, alternating with the buttermilk, until the batter is smooth.

In a saucepan over medium heat, melt the sugar until it turns a golden brown. Add the butter and stir until melted. Slowly pour in the cream while stirring continuously. Let it boil for 1 minute, then remove from heat and stir in the salt. Allow it to cool for 10 minutes.

Line a cupcake pan with liners. Fill each liner halfway with batter. Spoon a teaspoon of caramel into the center of each, then cover with more batter until 3/4 full. Bake for 18-22 minutes. Let them cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.

In a mixing bowl, beat the butter until creamy. Gradually add the confectioners' sugar and cocoa powder, mixing well. Add the cream and vanilla, beating until the frosting is fluffy and spreadable.

Once the cupcakes are completely cool, frost them with the silky frosting using a piping bag or spatula. Optional: drizzle extra caramel on top or sprinkle a touch of sea salt for garnish. Serve immediately or store as directed.

Place the cupcakes in an airtight container. They can be kept at room temperature for up to 2 days or refrigerated for up to a week. Before serving, bring to room temperature for optimal flavor.