Butterscotch-kissed cupcakes infused with cream soda and a silky whipped butterscotch cream filling, finished with a buttery drizzle for true Butterbeer magic.
Preheat oven to 350°F. Line a 12-cup muffin tin with paper liners.
In a bowl, whisk flour, baking powder, baking soda, and salt until combined.
In a large bowl, beat softened butter, granulated sugar, and brown sugar on medium speed until light and fluffy, about 2 to 3 minutes.
Beat in eggs one at a time, then mix in vanilla and butter extract until smooth.
Stir together milk and cream soda in a measuring cup. Add dry ingredients to the butter mixture in 3 additions, alternating with the milk-soda mixture, beginning and ending with dry. Mix just until combined.
Divide batter evenly among liners, filling each about 0.75 full. Bake 18 to 20 minutes, or until a toothpick comes out clean. Cool in pan 5 minutes, then transfer to a rack to cool completely.
Make the butterbeer cream: Whip cold heavy cream with instant butterscotch pudding mix and powdered sugar on medium-high until thick and fluffy, 1 to 2 minutes. Refrigerate until ready to use.
Optional filling: Use a small knife or cupcake corer to remove a 0.75-inch plug from each cupcake. Pipe or spoon some butterscotch cream into the center, then cap with a bit of cake.
Top each cupcake with a generous swirl of the remaining butterscotch cream. Drizzle with butterscotch sauce and sprinkle with toffee bits.
Notes
For a stronger Butterbeer vibe, replace 0.25 cup of the milk with additional cream soda and add an extra 0.25 tsp of butter extract. Keep cupcakes chilled if not serving within 2 hours due to the whipped cream filling.