Preheat the oven to 350°F and prepare a cupcake pan with liners. This recipe will make about 15 cupcakes. I made 12 regular-size and 12 mini cupcakes.
Add the flour, salt, and baking powder to a medium mixing bowl, whisk together and set aside.
In a stand mixer, cream the butter for about 1 minute, and then add the sugar. Continue to beat until light and fluffy. This takes a few minutes. You can also do this in a large mixing bowl with a hand mixer.
Add the eggs and vanilla and continue beating to combine. Pour in the sour cream and finish beating the mixture.
Add about ⅓ of the dry flour mixture to the batter and begin mixing. Pour in half of the buttermilk and combine. Repeat with the rest of the dry ingredients and buttermilk until everything has been added and mixed in. Stop beating as soon as the ingredients have been combined so that you don't over-mix the batter.
Fill each liner with batter about ¾ full. Bake for 20-22 minutes. The cupcakes are done when a toothpick comes out clean. Allow the cupcakes to cool in the pan for 5 minutes and then remove them to a cooling rack to cool completely.
Once the cupcakes have cooled, use a cupcake corer or the bottom of a piping tip to dig a hold in the middle of each cupcake. Using a spoon or a piping bag, fill each hole with caramel. Don't worry if it's a little messy, the frosting will cover up the hole.
Caramel Buttercream Frosting
Place the butter into the bowl of a stand mixer or a large mixing bowl. Beat for about 1 minute. Add the powdered sugar, one cup at a time, and combine after each addition. Add in the salt (skip this step if you are using salted caramel).
Add the milk and vanilla and continue to beat. Pour in the caramel in a stream while beating to combine.
Check for desired consistency and add more milk or powdered sugar if needed. After the cupcakes have fully cooled, place the frosting in a piping bag with a tip and add it to the top of the cupcakes. I used a Wilton #1M tip.
Video
Notes
To make a buttermilk substitute, take ½ cup of whole milk and add ½ tablespoon of lemon juice or white vinegar. Stir to combine and use in place of buttermilk.