Step 1: Prepare the Cupcake Batter

1. Preheat oven to 350°F (175°C). Line a muffin tin with cupcake liners.
2. In a bowl, whisk together flour, baking powder, and salt.
3. In another bowl, beat butter and brown sugar until light and fluffy.
4. Add eggs one at a time, mixing well after each. Stir in vanilla extract.
5. Gradually add the dry ingredients, alternating with milk, until fully combined.
6. Fill cupcake liners 2/3 full and bake for 18-20 minutes, or until a toothpick inserted in the center comes out clean.
7. Let cool completely before adding the filling.

Step 2: Make the Pecan Pie Filling

1. In a saucepan over medium heat, melt butter.
2. Stir in brown sugar, corn syrup, and heavy cream. Let it bubble, then simmer for 2 minutes.
3. Remove from heat, stir in vanilla extract and chopped pecans. Let it cool slightly.

Step 3: Fill the Cupcakes

1. Using a small knife or cupcake corer, remove the center of each cupcake.
2. Spoon 1 tbsp of pecan pie filling into each hole.

Step 4: Make the Frosting (Optional)

1. Beat cream cheese and butter until smooth.
2. Gradually add powdered sugar, followed by vanilla extract.
3. Pipe or spread onto cupcakes.

Step 5: Add the Final Touch

• Drizzle with caramel sauce and top with extra pecans for a bakery-style finish!