1. Preheat oven to 350°F.

2. In a large bowl, combine brownie mix with the baking powder and whisk together.

3. Mix together eggs, vegetable oil and vanilla extract and add to dry ingredients, mixing until fully incorporated. Stir boiling water into the batter.

4. Line one cupcake tin with cupcake liners and fill cups evenly with the batter.

5. Bake for 20-25 minutes or until cupcakes are done in the center and a toothpick comes out clean. Cool baked cupcakes to room temperature.

6. While the cupcakes are baking, make the frosting. Place sugar and water in a small saucepan over medium high heat. Cook the sugar until it turns a dark amber color. Remove from heat and whisk in cream and vanilla. (Be careful not to get hot sugar on yourself while stirring in the ingredients.) Set aside to cool completely.

7. In the bowl of a stand-mixer using a paddle attachment, beat the butter until light and fluffy. Add in powdered sugar and salt, mix until fully incorporated, light and fluffy. Over medium speed add in cooled caramel and beat until light and airy, about 2 minutes.

8. Transfer the frosting into a piping bag fitted with a large star-shaped pastry tip. Store frosting in the refrigerator until needed to allow it to stiffen.

9. Frost the cooled cupcakes. Top with chocolate sprinkles, if desired.