In the large sauce pan melt sugar over medium heat.
Meanwhile, in a separate small sauce pan bring the heavy cream to a boil.
Shaking the saucepan occasionally, wait until the sugar has melted completely and the ember dry caramel has formed.
Pour the hot cream into the small portions of caramel.
Cook the caramel over low heat for about a minute, constantly stirring until it reaches 220oF (106oC).
Remove from the heat. Allow to cool to 120-140oF (50-60oC) and gradually introduce butter. Mix with a spatula until all combine.
Add a pinch of salt. Transfer caramel into a bowl or container, cover with plastic wrap "to contact" and cool to room temperature.
How to make Chocolate Cupcakes
Preheat oven to 350oF (176oC). Line the cupcake pan with paper liners.
Melt the chocolate and butter in the microwave or over a water bath while stirring. Allow to cool to room temperature.
In the mixing bowl of stand mixer add eggs and sugar. Whip on medium-high speed for 4-6 minutes, or until a light and lush mass formed.
While the mixer running, gradually add the melted chocolate and butter mixture.
Sift the flour together with cocoa powder and baking powder. Fold in the dry ingredients to the egg mixture in a few additions, until all are combined.
Using an ice cream scoop, fill the cupcake liners about 3/4 full.
Bake cupcakes for 20-25 minutes or until a toothpick inserted inside comes out clean.
Transfer to wire rock and cool to room temperature.
How to make Chocolate Cream Cheese Frosting
In the bowl of a stand mixer add cream cheese and whip for a few seconds.
Add sifted powdered sugar and cocoa powder. Whip again for a few seconds, until all combined.
Add heavy cream and whip again until the frosting comes smooth and fluffy. Transfer frosting into a piping bag with Wilton 1M or Ateco 849 pipping tip.
How to Assemble Cupcakes
Make a hole in the middle of the cupcake.
Using a spoon or pipping bag fill the hole with caramel.
Decorate cupcake with chocolate cream cheese frosting. You can also drizzle some caramel on top of the frosting.