Sweet caramel & a touch of salt to offset the sweet. Yes & yes.

For the cupcakes:

• 1/2 cup of butter (one stick), softened
• 4 oz. cream cheese, softened
• 1 1/4 cups sugar
• 3/4 cup brown sugar
• 1 tbsp. canola oil
• 4 eggs
• 1 tsp. vanilla extract
• 3 cups all-purpose flour
• 1 tsp. baking powder
• 1/2 tsp. baking soda
• 1/2 tsp. salt
• 1 cup buttermilk

For the frosting:

• 1/2 cup of butter (one stick), softened
• 3 oz. cream cheese, softened
• 2 tsp. vanilla extract
• 3 3/4 cups powdered sugar
• 4 tbsp. milk, divided
• 15 Kraft caramels, unwrapped
• sea salt
• additional caramels, halved for topping the cupcakes

For the cupcakes:

Preheat oven to 350 degrees and line 24 muffin tin with cupcake liners.

Cream together butter, cream cheese, sugar, brown sugar, and oil until lightly and fluffy, 3-4 minutes. Add eggs one at a time, beating well after each addition. Add vanilla, baking powder, baking soda, and salt; mix well until combined.

Beginning and ending with flour, alternate flour and buttermilk, mixing between each addition.

Distribute batter evenly amongst the cupcake liners. Bake for 17 – 20 minutes until inserted toothpick in the middle of the cupcake comes out clean.

Cool completely on wire rack before proceeding with frosting.

For the frosting:

Beat together butter, cream cheese, and vanilla extract until light and fluffy, approximately 3 – 4 minutes. Add powdered sugar and 3 tbsp. of milk, beating well for 2 minutes. Cover and refrigerate.

Meanwhile, melt the 15 caramels and the remaining milk in the microwave at 30 second intervals, until caramels are completely melted. Set aside to cool. Once the caramel is cooled enough so that it is soft and pliable, mix into frosting; combining well.

Refrigerate frosting for about 30 minutes prior to frosting to help set up. Frost cupcakes, place halved caramels on each cupcake, and sprinkle with sea salt.

Source: http://www.thekitchenismyplayground.com/2012/11/salted-caramel-cupcakes.html