Step 1

Preheat the oven to 350 degrees and line muffin tins with paper liners.

Step 2

In the bowl of a standing mixer fitted with the paddle attachment, add the sugars, flour, cocoa powder, salt, baking powder and baking soda. Mix on low speed to combine.

Step 3

Add the eggs, oil and sour cream. Mix on low just to combine, and then increase the speed to medium and beat for 2 minutes.

Step 4

Reduce the speed to low and mix in the boiling water. Mix in the vanilla just until combined.

Step 5

Pour the batter into the prepared muffin pans. Bake jumbo size cupcakes for 30 – 35 minutes and regular size cupcakes for 20 – 25 minutes, until a toothpick inserted in one of the cupcakes comes out mostly clean.

Step 6

Remove from the oven and let cool for 5 minutes on a wire rack before lifting the cupcakes out of the pan to cool completely.

Step 7

Frost the cooled cupcakes with salted caramel Italian meringue buttercream. Sprinkle the tops of the cupcakes with chopped toffee and drizzle with salted caramel sauce.