1. Preheat oven to 350 degrees.
2. In large mixing bowl, mix oil, sugar, and eggs until light and fluffy. Stir in pumpkin puree and mix unitl combined.
3. Stir in flour, cinnamon, baking powder, baking soda, and salt.
4. Scoop batter in cupcake liner filled cupcake pans. Fill each on 2/3 full. This recipe will make 20-24 cupcakes, depending on how large you make them. Parchment paper liners can be made by cutting 5 in x 5 in squares of parchment paper and pressing them in cupcake pan.
5. Bake for 15-18 minutes or until center is done. Let cool.

Salted Caramel:

1. In a heavy bottomed saucepan, heat sugar and water over medium high heat, whisking constantly to dissolve sugar. Once mixture reaches a boil, stop whisking. Watch carefully as it transitions from white to light amber color. This is an important step to ensure that it doesn't burn. Once mixture reaches a medium amber color, add butter and whisk until butter is melted. If you own a candy thermometer, it usually turns the perfect amber color at approximately 250 degrees.
2. Once it's melted, immediately remove pan from heat. Wait 10 seconds and then add heavy cream. Whisk well to combine until glossy and smooth. Allow caramel to cool for several minutes and then place in jar and place in the refrigerator to cool. It must be cooled before making frosting!

Salted Caramel Frosting:

1. In large bowl, cream butter for 3 minutes until light and fluffy. Slowly add powdered sugar and mix on low. Add completely cooled salted caramel and vanilla and mix together.
2. Frost cupcakes with salted caramel frosting. Drizzle with remaining caramel and sprinkle with sea salt flakes.