Preheat the oven to 350°F (175°C) and prepare your muffin tin by spraying it with baking spray.

Mix the dry ingredients by whisking together the all-purpose flour, baking powder, and kosher salt.

Cream the unsalted butter and granulated sugar until light and fluffy, about 3-4 minutes.

Incorporate the eggs, one at a time, along with the vanilla extract, until combined.

Combine the dry ingredients with the wet ingredients gradually, alternating with room temperature milk.

Prepare the caramel by melting the brown sugar, heavy whipping cream, unsalted butter, and kosher salt in a saucepan over medium heat.

Fill each muffin tin with batter, then drizzle the warm caramel sauce over the top.

Bake in the oven for 18-20 minutes; check with a toothpick for doneness.

Finish by sprinkling flaky sea salt atop your warm cakes before serving.