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Making the Cupcakes:
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1. Preheat oven to 350 degrees and line cupcake tins with paper liners.
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2. In a large bowl, whisk together flour, baking soda, baking powder, and salt. Set aside.
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3. In the bowl of an electric mixer (or a large bowl and a hand mixer), cream together butter and sugars until light and fluffly, about 2-3 minutes.
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4. Beat in eggs one at a time, mixing until well incorporates (about 1 minute), scraping down the sides of the bowl between each addition.
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5. Add in vanilla and butter flavoring, mix for about 1 minute.
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6. Combine buttermilk and cream soda in a small bowl (or measuring cup for ease).
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7. Alternate adding the flour and the buttermilk mixture with the mixer on low, starting and ending with the flour.
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8. Fill cupcake liners 3/4 full (I would fill 2/3 full) and bake for 15-17 minutes, or until cake tester comes out clean. Cool completely on wire racks.
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Making the Butterscotch Ganache:
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1. Melt the butterscotch chips and heavy cream together using a double boiler until completely smooth (or in a heat safe bowl in the microwave). Cool to room temperature to allow the ganache to slightly thicken.
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2. Set 1/3 cup or mixture aside and fill a plastic squeeze bottle with the remaining ganache. Insert tip into each cooled cupcake about halfway down, squeeze gently filling until the ganache starts to slightly overflow.
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Making the Frosting:
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1. Cream butter in the bowl of an electric mixer until light and fluffy. Add remaining 1/3 cup of ganache, vanilla, butter flavoring, and salt and mix until well combined. Beat in powdered sugar and allow it to come together for about 2 minutes. Add cream a tablespoon at a time until desired consistency is reached.
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2. Pipe frosting onto cupcakes with a large tip and drizzle leftover butterscotch ganache over each.
