Preheat the oven to 350°F (175°C). Grease and flour a 9-inch round cake pan.

In a mixing bowl, whisk together the pumpkin puree, granulated sugar, brown sugar, vegetable oil, and eggs until smooth.

In another bowl, combine the flour, baking powder, baking soda, cinnamon, nutmeg, and salt.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Pour the batter into the prepared cake pan and smooth the top.

Bake for 30-40 minutes, or until a toothpick inserted into the center comes out clean.

Let the cake cool in the pan for 10 minutes, then transfer to a wire rack to cool completely.

In a saucepan over medium heat, melt the sugar, stirring constantly until it turns a deep amber color.

Carefully add the butter and stir until melted and combined.

Slowly pour in the heavy cream while stirring continuously until smooth.

Remove from heat and stir in the sea salt. Let cool slightly before using.

Once the cake is completely cool, drizzle the salted caramel sauce over the top.

Slice and serve the cake, drizzling additional caramel sauce on individual servings if desired.