Preheat the oven to 350 degrees. Place cupcake liners in 2 muffin pans and set aside.
To make the brownie batter combine the brownie mix, water, vegetable oil, and eggs in a large bowl. Mix for 1 minute.
Add the caramel sauce and sea salt if desired and mix well.
Place 1-2 tablespoons of brownie batter in the bottom of each cupcake liner.
In another large bowl combine the yellow cake mix, water, vegetable oil, and eggs. Whisk for 1-2 minutes or until well combined.
Add the orange food coloring and mix until the batter is the desired shade of orange.
Pour the cupcake batter into a measuring cup with a handle and carefully pour enough batter on top of each brownie batter to fill the cupcake liners 3/4 of the way full.
Bake the cupcakes for 20-23 minutes or until a toothpick inserted into the center comes out clean.
Cool completely on a wire rack.
To make the frosting place the butter in a large bowl and beat with a mixer on medium speed until smooth.
Add the powdered sugar a half cup at a time until the mixture is smooth.
Add in the milk and vanilla and beat on medium speed for 1 minute.
Pipe the frosting on the cooled cupcake and then sprinkle Halloween sprinkles on top.