Step 1: Prep the Oven and Pans : Preheat the oven to 350°F (175°C). Grease and flour two 8-inch round cake pans or line them with parchment paper.
Step 2: Mix Dry Ingredients : In a medium bowl, whisk together flour, baking powder, and salt. Set aside.
Step 3: Cream Butter and Sugars : Using a mixer, beat butter until creamy. Add brown and white sugar gradually. Beat until pale and fluffy.
Step 4: Add Eggs and Vanilla : Mix in eggs one at a time. Stir in vanilla extract.
Step 5: Alternate Wet and Dry Ingredients : On low speed, add the flour mixture in three parts, alternating with the milk and coffee. Start and end with the flour mixture. Do not overmix.
Step 6: Bake : Divide batter between prepared pans. Bake for 28–32 minutes. Cool in pans for 10 minutes, then move to a wire rack to cool completely.
Step 7: Make the Buttercream : In a large bowl, beat butter until fluffy. Gradually add powdered sugar. Add caramel sauce, espresso dissolved in cream, and beat again until smooth.
Step 8: Assemble the Cake : Level cooled cake layers if needed. Place the first layer on a cake stand and spread buttercream on top. Add the second layer, then frost the top and sides.
Step 9: Garnish: Drizzle caramel over the top. Sprinkle with sea salt or crushed toffee.
Step 10: Rest and Serve : Let the cake sit at room temperature for 30 minutes before serving to allow the buttercream to soften.