• Preheat the oven to 180°C ( 350°F ).
• Combine all the dry ingredients in one mixing bowl, and in a separate bowl, mix the milk, oil, and eggs.
• Gently blend the two mixtures until smooth. Avoid over-mixing.
• Fill muffin cups three-quarters full for puffy muffins. Fill only halfway if you intend to use them as cupcake bases.
• Bake for about 23 min. A skewer inserted into the center should come out dry.

For the salted butter caramel

• Place the sugar in an aluminum saucepan over medium heat. Let it caramelize without stirring.
• Occasionally swirl the pan. Towards the end, use a spoon to dissolve any remaining sugar.
• When the caramel is nearly done, heat the cream until boiling.
• Remove from heat and carefully pour the hot cream into the caramel, stirring continuously to avoid splattering.
• Once well combined, add the butter and mix thoroughly.
• Return the saucepan to the heat and simmer until the caramel thickly coats the back of a spoon. Remove from heat and let it cool.

Finish

• Decorate as you like or enjoy plain. I used salted butter caramel and walnuts. I topped the muffins with creamy caramel and used a fork to create ridges from top to bottom.
• Then I added a few walnut kernels on the top.