Preheat your oven to 350°F (175°C) and line a 12-cup muffin tin with cupcake liners.
Make the Cupcake Batter:
In a medium bowl, whisk together the flour, baking powder, baking soda, and salt.
In a separate large bowl, cream the butter and sugar together until light and fluffy. Add the eggs, one at a time, beating well after each addition. Stir in the vanilla extract.
Gradually add the dry ingredients to the wet ingredients, alternating with the milk, starting and ending with the dry ingredients. Mix until just combined.
Fold in the chopped pecans.
Bake the Cupcakes:
Divide the batter evenly among the cupcake liners, filling each about 2/3 full. Bake for 18-22 minutes, or until a toothpick inserted into the center comes out clean. Let the cupcakes cool in the pan for 5 minutes before transferring to a wire rack to cool completely.
Make the Caramel Buttercream Frosting:
In a medium bowl, beat the butter until creamy. Add the caramel sauce and vanilla extract, mixing until smooth.
Gradually add the powdered sugar, one cup at a time, beating well after each addition. If the frosting is too thick, add heavy cream or milk, one tablespoon at a time, until it reaches a spreadable consistency.
Frost the Cupcakes:
Once the cupcakes have completely cooled, spread or pipe the caramel buttercream frosting onto each cupcake.
Add the Topping:
Drizzle a small amount of caramel sauce over the frosting, and top with toasted pecans for a crunchy, nutty finish.
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