This recipe is slightly altered from Sugar & Soul.
*Make sure the Heath Toffee Bits are plain toffee -- not the ones covered in chocolate.
^I used a set of chopsticks to poke 5-6 holes in the cake and slowly spooned the butterscotch sauce into the cake (like a poke cake) to add moisture and additional butterbeer flavoring.
+The cake absorbs the sauce really quickly. I used a spoon to slowly fill each of the poked holes 2-3 times and, while tedious, the result was amazing moisture and flavor.

BUTTERBEER CUPCAKES

INGREDIENTS

Preheat oven to 350F; line cupcake pan with paper liners.
In a medium-sized bowl, combine flour, sugar, baking soda, baking powder, and salt and whisk until well-smoothed.
In the bowl of an electric mixer fitted with the whisk attachment, beat together the eggs, oil, imitation butter extract, vanilla extract, and buttermilk.
Switch to the paddle attachment, and beat in the dry ingredients and cream soda, alternating the two until the batter is smooth.
Mix in the Heath Toffee Bits.
Fill cupcake liners 2/3 full.
Bake 15-18 minutes (or until toothpick comes out clean).
Remove from oven and transfer cupcakes to wire rack to cool.
When cool, poke 5-6 holes in the cake for the sauce.^

Place butterscotch chips in a small metal bowl.
In a small saucepan over medium heat, heat the heavy cream to a simmer.
Pour heavy cream over the butterscotch chips. Let sit for 1-2 minutes.
After 1-2 minutes, whisk cream and butterscotch chips together until a rich sauce forms.
Refrigerate sauce (to cool and thicken) for a minimum of 30 minutes.
Slowly spoon sauce into the holes you poked in the cake earlier.+

In the bowl of an electric mixer with the whisk attachment, combine all ingredients on medium-high speed for 3-4 minutes (until light and fluffy).
Add additional powdered sugar or heavy cream until frosting is your desired consistency.
Frost with your favorite decorating tip and garnish with additional butterscotch sauce, sprinkles, or both!