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Heat oven to 180C/160C fan/gas 4 and line a 12-hole muffin tin with cases. Put the butter and sugar into a mixing bowl, cream with an electric whisk until smooth and pale. Add the eggs and whisk again, then add the flour and milk, and mix with a spatula until well combined. Divide the mixture between the muffin cases. Bake for 18-20 mins until springy and a skewer comes out clean. Leave to cool.
Mix 140g of the Carnation Caramel with the cream cheese, butter and icing sugar with an electric hand whisk, until smooth. Chill for 10 mins. Cut a hole in the centre of each cupcake (we used an apple corer) and fill with remaining Carnation Caramel. Transfer the icing to a piping bag fitted with a round nozzle and swirl over the cupcakes. Will keep for 3 days if kept in the fridge.