Step 1

to 350°F (175°C) and line a cupcake pan with paper liners.

Step 2

In a medium bowl, whisk together the flour, cocoa powder, baking powder, baking soda, and salt. Set this mixture aside.

Step 3

In a large bowl, cream together the softened butter and granulated sugar until the mixture is light and fluffy. This should take about 3-4 minutes.

Step 4

Add the eggs one at a time, beating well after each addition. Stir in the vanilla extract until fully combined.

Step 5

Gradually add the dry ingredients to the wet ingredients, alternating with the milk. Mix until just combined. Then, stir in the hot water to create a smooth batter. This step helps to keep the cupcakes moist and tender.

Step 6

Divide the batter evenly among the cupcake liners, filling each about two-thirds full to allow space for rising.

Step 7

Bake in the preheated oven for 18-20 minutes or until a toothpick inserted into the center comes out clean. Allow the cupcakes to cool completely on a wire rack before proceeding to the next step.

Step 8

Using a small knife or a cupcake corer, remove the center of each cupcake. Fill the hole with caramel sauce, then replace the cupcake top.

Step 9

Frost the cupcakes with peanut butter frosting and drizzle with salted caramel sauce. For a finishing touch, sprinkle sea salt flakes on top.