Pre-heat your oven to gas mark 5 or 170C

Cream together the butter and the sugar for the cupcakes in a large bowl.

When the mix is soft and creamy, slowly add the 2 eggs, beating with an electric whisk until fully combined.

Next fold in the flour and salt creating a light, airy mixture.

Place the mix into cupcake cakes no more than 2/3 full.

Bake in the centre of the oven for 15 minutes or until golden brown and springy to the touch.

Once baked, leave the cupcakes to cool on a wire rack before icing.

For the icing, melt the sugar and butter in a pan.

Add the evaporate milk and heat for at least half an hour or until the mix reaches softball stage on a sugar thermometer (don’t worry it’s worth it in the end).

Gently pour the icing over the cupcakes and finish with an extra sprinkling of brown sugar before serving.