Follow these simple steps to create your own batch of Butterscotch Cupcakes:

1. Preheat Your Oven: Set your oven to 350°F (175°C). Line a standard 12-cup muffin tin with cupcake liners.

2. Mix Dry Ingredients: In a medium bowl, whisk together flour, baking powder, baking soda, and salt until well combined.

3. Cream Butter and Sugars: In a large bowl, beat the softened butter, brown sugar, and granulated sugar until light and fluffy.

4. Add Eggs and Vanilla: Add the eggs one at a time, mixing well after each addition. Stir in the vanilla extract.

5. Combine Mixtures: Gradually incorporate the flour mixture into the wet mixture. Alternate adding the buttermilk until the batter is smooth. Do not overmix.

6. Fold in Butterscotch Chips: Gently fold the butterscotch chips into the batter.

7. Fill Cups: Using a scoop or spoon, fill each cupcake liner about 2/3 full with the batter.

8. Bake: Place the muffin tin in the preheated oven. Bake for 20-25 minutes or until a toothpick inserted in the center comes out clean.

9. Cool: Remove the cupcakes from the oven and allow them to cool in the pan for about 10 minutes before transferring them to a wire rack to cool completely.

10. Prepare Frosting: In a bowl, beat the softened butter and brown sugar until smooth. Gradually add confectioners’ sugar and mix. Slowly add heavy cream, vanilla, and salt until the frosting is light and fluffy.

11. Frost the Cupcakes: Once the cupcakes have completely cooled, frost them with the butterscotch frosting using a piping bag or a simple knife.

12. Decorate (Optional): Top your frosted cupcakes with extra butterscotch chips or a sprinkle of sea salt for contrast.