Creating these Delicious Caramel Macchiato Cupcakes is straightforward if you follow these steps:

1. Preheat the Oven: Preheat your oven to 350°F (175°C) and line a muffin tin with cupcake liners.
2. Mix Dry Ingredients: In a large bowl, whisk together the flour, granulated sugar, cocoa powder, baking powder, and salt.
3. Combine Wet Ingredients: In another bowl, combine the brewed espresso, whole milk, vegetable oil, eggs, and vanilla extract. Whisk until well mixed.
4. Combine Mixtures: Gradually add the wet ingredients to the dry ingredients, stirring until the batter is smooth and free of lumps.
5. Fill Liners: Pour the batter evenly into the prepared cupcake liners, filling each about two-thirds full.
6. Bake: Place in the preheated oven and bake for 20-25 minutes or until a toothpick inserted in the center comes out clean.
7. Cool: Once baked, remove the cupcakes from the oven and allow them to cool in the tin for 10 minutes. Then, transfer them to a wire rack to cool completely.
8. Prepare Frosting: While the cupcakes cool, mix the caramel sauce with whipped cream (if using) to create a fluffy frosting.
9. Frost the Cupcakes: Once the cupcakes are completely cool, frost them generously with the caramel frosting.
10. Drizzle Caramel: Finish by drizzling additional caramel sauce over the frosted cupcakes for a stunning presentation.

These steps will guide you in creating these incredible cupcakes that are sure to be a hit!