Step 1: Prepare the Cupcake Batter

1. Preheat oven to 350°F (175°C) and line a cupcake tray with paper liners.
2. In a bowl, whisk together flour, baking powder, and salt.
3. In a separate large bowl, cream butter and sugar until light and fluffy.
4. Add eggs one at a time, beating well after each addition.
5. Stir in vanilla extract.
6. Alternately add dry ingredients and milk, beginning and ending with dry ingredients, mixing until just combined.
7. Fold in brewed espresso and caramel sauce until fully incorporated.

Step 2: Bake the Cupcakes

1. Divide batter evenly among cupcake liners, filling each about two-thirds full.
2. Bake for 18-22 minutes or until a toothpick inserted in the center comes out clean.
3. Let cupcakes cool in the pan for 5 minutes, then transfer to a wire rack to cool completely.

Step 3: Prepare the Frosting

1. In a mixing bowl, beat cream cheese and butter until smooth.
2. Gradually add powdered sugar and brown sugar, mixing until well combined.
3. Add brewed espresso and mix until frosting is fluffy and creamy.
4. If needed, add a splash of heavy cream to reach desired consistency.

Step 4: Assemble the Cupcakes

1. Pipe or spread frosting onto cooled cupcakes.
2. Drizzle caramel sauce over the top.
3. Optionally, garnish with espresso powder or a caramel candy piece.