Caramel Macchiato Cupcakes

#### For the Cupcakes:

1. Preheat the oven to 350°F and line cupcake pans with 24 liners.
2. In a stand mixer, beat the butter, granulated sugar, and vanilla on medium-high until light and fluffy, about 4-5 minutes. Scrape down the sides and add the eggs one at a time, mixing on low.
3. Add the flour, baking powder, baking soda, and salt. With the mixer on low, pour in the buttermilk and mix until combined.
4. Scoop the batter into the prepared liners, filling about 3/4 full. Bake for 23-26 minutes, or until a toothpick comes out clean. Let cool completely.

#### For the Caramel:

1. In a saucepan over medium-high heat, stir the sugar occasionally with a metal whisk until it starts to melt and turn deep amber. This takes about 5-10 minutes.
2. Once melted, stir in the butter one tablespoon at a time. Slowly drizzle in the warm heavy cream while whisking until fully combined. Be careful, as it will bubble and steam.
3. Remove from heat and stir in the salt. The caramel will be runny but will thicken as it cools. Store leftovers in a sealed container in the refrigerator for up to 2 weeks.

#### For the Buttercream:

1. In a stand mixer, cream the butter and powdered sugar on medium-high for 1 minute.
2. In a small bowl, mix the warm heavy cream and instant coffee until dissolved. Add more coffee for a stronger flavor if desired.
3. Add the cream mixture, vanilla, and salt to the mixer and beat until smooth.
4. Fill a piping bag with a round or star tip and the frosting.

#### For Assembly:

1. Once the cupcakes are cool, pipe a circle of frosting along the edges, leaving the center bare.
2. Spoon about 1 tablespoon of caramel into the center.
3. Dust with additional instant coffee if desired. Store in the refrigerator for up to 5 days.