In a heavy saucepan combine the brown sugar with ½ cup butter and the corn syrup. Bring to a boil over medium heat. Reduce the heat and simmer until the mixture starts to thicken, about 3 – 4 minutes. Carefully whisk in the cream, vanilla, and salt. Raise heat back to medium, bring to a boil and boil for 3 – 4 minutes. Take off the heat and let cool completely.

Once the caramel is cooled, beat ¾ cup butter with 3 cups powdered sugar with an electric mixer until smooth. Reserve about ¼ cup of the caramel for garnish and add the rest to the frosting and beat until smooth. You may need to add more powdered sugar at this point, add a little at a time, beating until the frosting is thick and creamy.

Frost cupcakes or cake and drizzle with the reserved caramel. Sprinkle with a little bit of good sea salt.