For the cupcakes: . 2 cups flour 1 1/2 teaspoon baking powder 1/2 teaspoon baking soda 1/4 teaspoon salt 1/2 cup (1 stick) unsalted butter, softened 1/2 cup granulated sugar 1/2 cup dark brown sugar, packed 3 large eggs 1 1/2 teaspoon vanilla 1 teaspoon butter flavoring 1/2 cup buttermilk 1/2 cup cream soda . For the ganache: . 1 11-oz. package butterscotch chips 1 cup heavy cream . For the buttercream frosting: . 1/2 cup (1 stick) unsalted butter, softened 1/3 cup butterscotch ganache 1 teaspoon vanilla 1 teaspoon butter flavoring 1/8 teaspoon salt 1 16-oz. package powdered sugar Splash of milk or cream (as needed)

For the cupcakes: Preheat the oven to 350 degrees and line cupcake pans with paper liners. Combine your flour, baking soda, baking powder, and salt in a bowl and set aside. In a large bowl, cream your butter until light and fluffy. Add your sugars and beat until well-combined. Beat in your eggs, one at a time, mixing well after each addition. Then beat in your vanilla and butter flavoring.
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Alternate adding your buttermilk, cream soda, and dry ingredients in batches until all are well incorporated. Fill each cupcake liner 3/4 full, then bake for 15 to 17 minutes until a tester inserted into the center comes out clean and cake springs back to the touch. Cool completely on wire racks.
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For butterscotch filling: In a double boiler (heat-proof bowl over a pot of simmering water on the stove), combine butterscotch chips and heavy cream and stir until completely combined and smooth. Cool to room temperature. Fill a squeeze bottle with ganache and insert into the center of each cupcake, squeezing until filling begins to overflow.
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For buttercream frosting: Cream butter in a large bowl until fluffy. Add in ganache, vanilla, butter flavoring, and salt and mix until well combined. Beat in powdered sugar 1 cup at a time until reaching desired consistency. Add milk or cream by the Tablespoon as needed. Frost cupcakes and top with a drizzle of butterscotch ganache.