Preheat Oven:

Begin by preheating your oven to 350°F (175°C). Line a 12-cup muffin tin with paper liners.
Mix Dry Ingredients:

In a medium-sized bowl, whisk together the all-purpose flour, baking powder, and salt until well combined. Set aside.
Cream Butter and Sugar:

In a large bowl, cream the softened butter with the granulated sugar until the mixture becomes light and fluffy. Beat in the eggs, one at a time, ensuring each is fully incorporated before adding the next. Stir in the vanilla extract for that extra hint of flavor.
Combine Wet and Dry Ingredients:

Gradually add the dry ingredients to the wet mixture, alternating with the milk. Mix gently until just combined. Do not overmix, as this could make the cupcakes dense.
Bake:

Spoon the batter evenly into the prepared muffin tin, filling each cup about ¾ full. Bake for 18-20 minutes, or until a toothpick inserted into the center of a cupcake comes out clean. Allow the cupcakes to cool completely on a wire rack before proceeding.
Fill the Cupcakes:

Once the cupcakes have cooled, use a small knife to cut a small hole in the center of each cupcake. Fill each hole halfway with softened cream cheese, then top with a generous spoonful of caramel sauce.
Frost and Garnish:

Frost each cupcake with luscious cream cheese frosting. Drizzle with extra caramel sauce, and garnish with pretzel twists if desired. Finally, sprinkle sea salt flakes over the top for a delightful sweet-salty contrast.