Step 1

Heat oven to 375°F. Place paper baking cup in each of 24 regular-size muffin cups. Make cupcakes as directed on box; cool completely on cooling rack, about 30 minutes.

Step 2

Meanwhile, in medium bowl, beat Salted Caramel Cheesecake Filling ingredients with electric mixer on medium speed just until smooth and well combined. Using melon baller, scoop out center of each cupcake about 1 inch deep. Fill each cupcake with 1 tablespoon filling.

Step 3

To make Salted Caramel Buttercream: In large bowl, beat butter with electric mixer on low speed until smooth. Gradually add powdered sugar, 1 cup at a time, beating until combined; beat in vanilla. In large microwavable bowl, microwave caramels and 1 tablespoon of the milk uncovered on High about 1 minute or until caramels are melted; stir until smooth. Stir caramel mixture and kosher salt into buttercream mixture until combined, adding remaining milk until smooth and spreadable.

Step 4

In small bowl, mix chopped pecans and crushed pretzels. Place buttercream in large decorating bag fitted with large open star tip. Frost 1 cupcake at a time with buttercream, then roll immediately in pecan mixture. Repeat with remaining cupcakes, frosting and rolling in pecan mixture.

Step 5

Drizzle cupcakes with caramel topping. Sprinkle with additional kosher salt. Refrigerate until ready to serve. Serve with ice cream, if desired.