Step 1

Preheat oven to 350 degrees F.

Step 2

Line cupcake pan with liners.

Step 3

Combine flour, sugar, baking soda, baking powder, and salt in a medium sized bowl and stir with a whisk until well mixed and smooth.

Step 4

In a large bowl or stand mixer fitted with a whisk attachment, beat together the eggs, oil, extracts, and buttermilk.

Step 5

Beat in the dry ingredients and the cream soda, alternating between the two until batter is smooth.

Step 6

Mix in the toffee bits.

Step 7

Add 1/4 cup batter to each cupcake liner and bake for 18-22 minutes.

Step 8

Remove from oven and transfer to a cooling rack to cool. Bake remaining cupcakes.

Step 9

Meanwhile, make the sauce by placing the butterscotch chips in a small metal bowl and heating the heavy cream in a small saucepan over medium heat.

Step 10

Bring cream to a simmer, then pour it over the butterscotch chips. Let set for 3-4 minutes.

Step 11

After time has passed, whisk cream and chips together until a rich sauce forms. Transfer to the fridge to cool and thicken for about 30 minutes.

Step 12

Prepare frosting by combining all ingredients in a large bowl or stand mixer fitted with a whisk attachments and beat on medium-high for about 3-4 minutes until a light and fluffy frosting forms. Transfer frosting to a pastry frosting bag or to a dessert decorating tool.

Step 13

Remove sauce from the fridge, roll out a piece of wax paper on a flat surface, dip the tops of the cupcakes in the sauce and place on the wax paper and let set for 15 minutes.

Step 14

Place each cupcake in a second liner to cover up the stickiness.

Step 15

Pipe frosting onto the cupcakes and finish with sprinkles.