Step 1: Bake the Cupcakes

1. Preheat oven to 350°F (175°C) and line a 12-cup muffin tin with cupcake liners.
2. In a medium bowl, whisk together flour, baking powder, baking soda, and salt. Set aside.
3. In a large bowl, beat butter and brown sugar together until light and fluffy (about 2-3 minutes).
4. Add eggs, one at a time, beating well after each addition. Stir in vanilla extract.
5. Add half of the dry ingredients, followed by the milk, then the remaining dry ingredients. Mix until just combined—do not overmix.
6. Gently fold in the toasted pecans.
7. Divide the batter evenly into cupcake liners, filling each about ⅔ full.
8. Bake for 18-22 minutes, or until a toothpick inserted into the center comes out clean.
9. Let cupcakes cool completely before frosting.

Step 2: Make the Butter Pecan Frosting

1. In a small saucepan over medium heat, melt butter and stir in brown sugar. Cook for 1-2 minutes, stirring constantly, then remove from heat and let cool slightly.
2. In a large mixing bowl, beat the cooled butter mixture with powdered sugar, vanilla extract, and milk (or cream) until smooth and creamy. Adjust consistency by adding more milk if needed.

Step 3: Prepare the Caramel Drizzle

1. In a small saucepan over low heat, melt caramel candies with heavy cream, stirring constantly until smooth.
2. Remove from heat and let cool slightly before drizzling over cupcakes.

Step 4: Assemble the Cupcakes

1. Frost each cooled cupcake with the butter pecan frosting using a piping bag or spatula.
2. Drizzle with melted caramel sauce.
3. Sprinkle with extra chopped pecans (optional).