Step 1: Bake the Cake Layers

1. Preheat Your Oven: Set your oven to 350°F (175°C) and grease two 9-inch round cake pans.
2. Prepare the Batter: Cream butter and sugar until light and fluffy. Add eggs one at a time, beating well after each addition. Gradually mix in the dry ingredients and milk, alternating to ensure a smooth batter.
3. Bake: Divide the batter evenly between the pans and bake for 25–30 minutes, or until a toothpick inserted in the center comes out clean.
4. Cool: Allow the cakes to cool in the pans for 10 minutes before transferring them to a wire rack to cool completely.

Step 2: Make the Caramel Frosting

1. Caramelize the Sugar: In a heavy-bottomed saucepan, melt sugar over medium heat until it turns a deep amber color.
2. Add Butter and Cream: Stir in the butter until melted, then slowly add heavy cream while whisking continuously.
3. Simmer and Cool: Let the caramel simmer for a minute before removing it from the heat. Stir in vanilla extract and a pinch of salt, then let it cool to a spreadable consistency.

Step 3: Assemble the Cake

1. Level the Layers: Trim the tops of the cake layers to create a flat surface.
2. Frost the Cake: Spread a generous layer of caramel frosting on the first cake layer, then place the second layer on top. Frost the top and sides of the cake.
3. Decorate: Optionally, drizzle extra caramel over the cake or add decorative toppings like sea salt flakes, pecans, or chocolate curls.