Let’s dive into the process of creating this delightful cake. With each step, imagine the joy it will bring to those who taste it.

1. Preheat your oven to 350°F (175°C). Grease and flour two 9-inch round cake pans.
2. In a large mixing bowl, cream together the softened butter and granulated sugar until light and fluffy, about 3-4 minutes. This step is crucial for a tender crumb.
3. Add the eggs one at a time, beating well after each addition. Stir in the vanilla extract.
4. In another bowl, whisk together the flour, baking powder, baking soda, and salt.
5. Gradually add the dry ingredients to the wet mixture, alternating with the buttermilk, starting and ending with the dry ingredients. Mix until just combined, being careful not to overmix.
6. Divide the batter evenly between the prepared pans and smooth the tops with a spatula.
7. Bake for 25-30 minutes or until a toothpick inserted into the center comes out clean. Allow the cakes to cool in the pans for 10 minutes before transferring to a wire rack to cool completely.
8. For the caramel, heat the sugar in a medium saucepan over medium heat, stirring constantly until it melts into a thick amber liquid.
9. Add the butter and stir until melted, then slowly pour in the heavy cream while continuing to stir. Allow the mixture to boil for 1 minute.
10. Remove from heat and stir in the sea salt. Let the caramel cool slightly before pouring it over the cooled cakes.