First make the caramel for the icing. Put the granulated sugar in a small pan with 3tbsp water.
Dissolve the sugar over a low heat then turn up and bubble without stirring until the syrup is golden brown and smells of caramel. Don't overcook or it will taste bitter!
Take off the heat and add the cream (careful - it may sputter), stir in the salt and set aside to cool.
Heat the oven to 200 degrees C. Line a 12-hole muffin tin with paper muffin cases.
To make the cupcakes put the sugar, butter and vanilla extract into a large bowl and beat with an electric whisk until fluffy and lighter in colour. Beat in the eggs a little at a time.
Fold in the flour and milk with a large metal spoon.
Divide the mixture equally among the paper cases.
Bake for 15-20 minutes until golden. Cool on a wire rack.
To finish the icing beat together the butter, icing sugar and vanilla extract until fluffy. Beat in the cold caramel sauce.
The icing should be spreadable but hold its shape (chill for 10 mins if it's too soft). When the cakes are cold, spread or pipe the icing on top. Finish with sprinkles!
Arrange, admire, devour!