Vanilla Cupcake with Salted Caramel Filling and Toasted Marshmallow Frosting

For the cupcake and filling:
Preheat over to 350ºF. Grease muffin tin or line with muffin liners.

In a large bowl, sift flour, baking powder, baking soda and salt. Mix well.

In the bowl of an electric mixer fitted with the paddle attachment, cream butter on medium-high speed, until light and fluffy. Gradually add sugar and continue to beat until well combined and fluffy. Reduce the mixer speed to medium and slowly add eggs until just blended.

With the mixer on low, slowly add half the flour mixture; mix until just blended. Add the milk and vanilla extract, mix until just blended. Slowly add remaining flour mixture, scraping down sides of the bowl with a spatula, as necessary, until just blended.

Divide batter evenly among prepared muffin cups. Transfer muffin tin to oven and bake for 20 to 25 minutes. Transfer muffin tin to a wire rack and let cupcakes cool completely.

Using a small pairing knife, cut off the top of the cupcake in the shape of a cone. Flip the top over and cut off the cone. Fill the cavity with a teaspoon of salted caramel. Replace top.

For the frosting:
In a large heatproof bowl, combine sugar and egg whites. Using a handheld electric mixer, beat on high speed until foamy for a minute. Set bowl over a pan of barely simmering water. Beat on high speed until frosting form stiff peaks, about 10 minutes.

Remove from heat, stir in vanilla and water, and beat for another 2 minutes until frosting thickens.

Transfer frosting to a large pastry bag fitted with a wide plain pastry tip and pipe-frost the cupcakes. The frosting will harden slightly as it cools.

Using a kitchen torch, lightly brown the frosting. Be careful not to burn the cupcake liners.