Step 1: Make the Chocolate Cupcakes : Preheat oven to 350°F (175°C) and line a 12-cup muffin tin with cupcake liners. In a medium bowl, whisk together flour, cocoa powder, baking powder, baking soda, and salt. Set aside. In a large bowl, cream together butter and sugar until light and fluffy (about 3 minutes). Add eggs one at a time, mixing well after each addition. Stir in vanilla. Mix in half of the dry ingredients, then buttermilk, then remaining dry ingredients. Slowly add hot coffee, whisking gently until the batter is smooth (it will be thin — that’s perfect!). Divide the batter evenly among liners (about ⅔ full). Bake for 18–20 minutes, or until a toothpick inserted in the center comes out clean. Cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.
Step 2: Prepare the Salted Caramel Sauce : In a heavy-bottomed saucepan, heat sugar over medium heat, stirring constantly until it melts and turns amber in color. Carefully add butter (it will bubble), whisk until melted and combined. Slowly pour in heavy cream while whisking — be cautious of splatters. Boil for 1 minute, then remove from heat and stir in salt. Let the caramel cool completely before using in frosting.
Step 3: Make the Salted Caramel Frosting : In a large bowl, beat 1 cup softened butter on medium-high until creamy (about 2 minutes). Gradually add powdered sugar, mixing on low speed. Add ½ cup of the cooled salted caramel sauce, 2 tbsp cream, and a pinch of salt. Beat on high for 2–3 minutes until fluffy and spreadable. Add more cream if needed for a lighter texture.
Step 4: Assemble the Cupcakes : Once cupcakes are completely cool, use a piping bag fitted with a star tip to frost each cupcake. Drizzle extra caramel sauce on top. Sprinkle a tiny pinch of flaky sea salt or add a caramel candy for garnish.