1. Preheat the oven to 350 degrees F. Grease and line the base and sides of an 8-inch round cake tin.
2. Place the Kerrygold Unsalted Butter in a large mixing bowl with the sugar and beat together with a whisk until light and fluffy.
3. Slowly beat in the eggs, one at a time. When the eggs are fully incorporated, fold in the flour and coffee essence.
4. Pour the cake mixture into the tin and tap the sides to release any air bubbles. Bake in the oven for 35–40 minutes or until the sponge is lightly golden brown. Check by inserting a skewer into the middle of the cake; if it comes out clean the cake is cooked.
5. Meanwhile, make the caramel. Heat the sugar and four tablespoons of water in a saucepan over a gentle heat until the sugar has dissolved. Continue to cook the caramel for ten minutes, or until golden and slightly thickened. Remove the pan from the heat immediately and stir in the cream and sea salt. Set aside and let cool completely.
6. While the caramel is cooling, make the icing. Using a hand-held electric mixer, blend all icing ingredients together until light and fluffy.
7. Leave the cooked cake to cool for 10 minutes in the tin, then remove to cool completely on a wire rack.
8. Place the cooled cake on a plate and generously spread the frosting on top and drizzle the caramel on top. Sprinkle with a bit of extra sea salt to taste. Serve.