Preheat the oven to 350°F (175°C). Line a 12-cup muffin tin with paper liners.
In a medium bowl, whisk together the flour, baking soda, baking powder, and salt. Set aside.
In a large bowl, whisk together the oil and sugar. Add the eggs one at a time, whisking until combined. Add the vanilla and buttermilk and whisk until smooth.
Add the dry ingredients to the wet ingredients and mix until just combined. Fold in the mashed Spam.
Divide the batter evenly among the muffin cups. Bake for 18-20 minutes, or until a toothpick inserted into the center of a cupcake comes out clean.
Let the cupcakes cool completely before frosting.
To make the frosting, combine the brown sugar, butter, cream, and salt in a medium saucepan. Bring to a boil over medium heat, whisking constantly. Reduce the heat to low and simmer for 1 minute, whisking constantly.
Remove the pan from the heat and let cool for 10 minutes.
In a large bowl, beat the powdered sugar and butter mixture with a handheld mixer until light and fluffy. Add more powdered sugar if the frosting is too thin, or more butter if it is too thick.
Frost the cooled cupcakes with the salted caramel frosting.
Interesting Facts
Spam was created in 1937 by Hormel Foods.
Spam is made from pork shoulder, ham, salt, water, and potato starch.
The name “Spam” comes from the words “spiced ham”.