Preheat oven to 325

Prepare two 8″ round pans by spraying with cooking spray and lining the bottoms with parchment paper.

For the Cake: In a large bowl using a hand mixer, or in the bowl of a stand mixer, combine the flour, sugar, cocoa powder, baking soda, baking powder, and kosher salt.  Add the eggs, oil, and buttermilk and stir to combine.  Blend in the Guinness.  Divide the cake batter between the two pans and bake until done.  Cake will start to pull away from the sides of the pan slightly, and a toothpick inserted in the middle of the cake should come away with a few moist crumbs, but not liquid; about 30- 34 minutes for this recipe.  After removing from oven, wait 5-10 minutes before turning cakes out onto a cooling rack to cool completely.

For the Buttercream: Again in a large bowl with a hand mixer, or in the bowl of a stand mixer, mix the butter until light and fluffy.  Add the pinch of salt and vanilla and mix to combine.  Add the powdered sugar and mix again until incorporated.  Finally, add the Baileys and mix thoroughly to create a light buttercream.

For the Caramel: In a medium saucepan combine the sugar and water.  Allow to cook on the stovetops over medium high heat until the sugar begins to caramelize.  As the sugar begins turning amber, gently swirl the pan to keep the color even.  Once the caramel has reached the desired caramel color, add the butter and stir gently to melt.  Follow this with the cream, being careful to avoid splatters.  Once combined, remove from heat and stir in the whiskey.  Add a sprinkling of sea salt if desired.