Preheat & Prep:

• Preheat the oven to 350°F (175°C).
• Grease and line three 6-inch cake pans with parchment paper.

Make the Cake Batter:

• In a bowl, whisk together the flour, baking powder, and salt.
• In a separate large bowl, beat the butter and sugar until light and fluffy.
• Add eggs one at a time, mixing well after each addition. Stir in the vanilla.
• Alternately add the flour mixture and milk, mixing until smooth.

Bake the Cakes:

• Divide the batter evenly among the prepared cake pans.
• Bake for 30-35 minutes, or until a toothpick inserted into the center comes out clean.
• Let the cakes cool completely before frosting.

Prepare the Salted Caramel Sauce:

• In a saucepan over medium heat, combine sugar and water. Cook without stirring until it turns amber in color.
• Remove from heat and slowly whisk in the heavy cream, butter, and sea salt.
• Let the caramel cool to room temperature.

Make the Buttercream Frosting:

• In a large bowl, beat the butter and powdered sugar until light and fluffy.
• Add the salted caramel sauce and heavy cream, mixing until smooth and creamy.

Assemble the Cake:

• Place one cake layer on a cake stand and spread a layer of caramel buttercream over it.
• Drizzle a swirl of caramel sauce over the frosting. Repeat with the remaining layers.
• Frost the outside of the cake with the remaining buttercream, using a spoon or spatula to create a caramel swirl effect.

Decorate:

• Drizzle additional caramel sauce over the top of the cake.
• Sprinkle with sea salt for an elegant finishing touch.

Chill & Serve:

• Refrigerate the cake for at least 30 minutes before slicing for the best texture.