Preheat the oven to 350ºF / 175ºC and line a muffin tin with paper liners.
Melt the butter in a skillet and allow to heat for 5–9 minutes until golden brown.
Set aside to cool slightly in a bowl.
Once cooled, whisk in the sugar, eggs, milk and vanilla.
In a large bowl combine the flour and almond flour, baking powder and salt then add in the butter mixture.
Whisk until just combined – you do not want to overmix.
Fill each muffin case ¾ full then bake in the oven for around 18–22 minutes until a toothpick inserted into the center comes out clean or until the top springs back when pressed gently.
Allow to cool for five minutes in the baking tin then transfer to a cooling rack to cool completely.
To make the frosting, mix together the butter, powdered sugar and pumpkin pie spice. Add in the vanilla extract and beat until fluffy.
Swirl in the dulce de leche with a spatula but do not mix in completely to leave visible swirls.
Transfer to a piping bag and pipe onto the top of each cooled cupcake.
Top with an abundance of caramel corn.
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