Preheat the oven to 350℉, and line a 24-cavity cupcake pan with livers.
Start by sifting the dry ingredients, including flour, cocoa powder, Baking powder, and salt.
1½ cup All-purpose flour, 2 teaspoon Baking powder, ½ teaspoon Salt, ⅔ cup Cocoa powder
Mix the heavy cream, oil, and sour cream in a separate bowl and set aside.
¼ cup Oil, ¾ cup Heavy cream, 1 tablespoon Sour cream
Use the paddle attachment to beat the butter and sugar until light and fluffy. Scrape the bowl as needed.
1¾ cup Granulated sugar, ¾ cup Butter
Add the eggs one at a time and mix well before adding the next addition. Add Vanilla extract.
4 Eggs, 1 tablespoon Vanilla extract
Add the dry ingredients alternating with the wet ingredients in three passes; start and finish with dry.
Scoop the batter into the cupcake liners to ¾ capacity of each liner. Bake for 18-20 minutes. Let them cool down before frosting them.
How To Make The Frosting
Mix the Meringue Powder and salt into one cup of powdered sugar.
3-4 cups Powdered sugar, 1 teaspoon Meringue powder, ½ teaspoon Salt
Using the paddle attachment, beat the butter for 3-5 minutes until it is pale in colour, light, and fluffy.
1 cup Butter
Add the powdered sugar in ¼ cup and beat well after each addition, then add vanilla extract.
2 teaspoon Vanilla extract
Add the heavy cream to smooth out the buttercream and make it easy to pipe.
3 tablespoon Heavy cream
Add the caramel sauce and beat until the mixture is homogenous and silky. The amount of caramel sauce is up to you how strong caramel flavour you desire. However, make sure to add at least half a cup to be able to taste the caramel.
⅔ cup Caramel sauce
Use your desired piping tip to pipe the frosting on top of the cool cupcakes. I used 1A. Drizzle some caramel sauce on top of the frosting and sprinkle some sea salt on top.