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Prepare the Caramel Filling:
In a small saucepan, melt brown sugar and butter over medium heat, stirring until smooth. Add the heavy cream and bring to a simmer. Let cook for 2-3 minutes, then remove from heat. Stir in vanilla extract and salt. Set aside to cool.
Preheat the Oven:
Preheat your oven to 350°F (175°C) and line a 12-cup muffin tin with cupcake liners.
Toast the Pecans:
In a dry skillet over medium heat, toast the chopped pecans for 3-4 minutes, until fragrant. Set aside to cool.
Make the Cupcake Batter:
In a bowl, whisk together flour, baking powder, baking soda, and salt. In a separate large mixing bowl, beat together butter and brown sugar until light and fluffy. Add the eggs, one at a time, beating well after each addition. Stir in vanilla extract.
Alternately add the dry ingredients and buttermilk to the butter mixture, beginning and ending with the dry ingredients. Mix until just combined. Gently fold in the toasted pecans.
Fill and Bake:
Divide the cupcake batter evenly among the muffin cups, filling each about 2/3 full. Bake for 18-22 minutes, or until a toothpick inserted into the center comes out clean. Let the cupcakes cool in the pan for 5 minutes, then transfer them to a wire rack to cool completely.
Core the Cupcakes:
Once the cupcakes have cooled, use a small knife or cupcake corer to remove a small portion from the center of ea
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