In a small saucepan on medium heat, melt the butterscotch chips into the heavy cream, stirring until smooth. Remove from heat and cool to room temperature before using.

Preheat oven to 350 degrees F. Line 2 muffin tins with about 18 liners. Set aside.

In a large bowl, combine the cake mix and the soda. Beat with an electric mixer for about 2 minutes or until well combined. Stir in the butterscotch pudding mix. Evenly distribute the batter among the muffin tins, filling about ⅔” full. Add a spoonfull of the butterscotch ganache into the batter.

Bake the cupcakes for approx. 14-16 minutes or until a toothpick inserted near the center comes out clean. Cool completely.

In the bowl of a stand mixer, beat together the softened butter, butterscotch sauce and vanilla until creamy. Gradually add the powdered sugar, about one cup at a time, until frosting is light and fluffy

Pipe the frosting high onto the cooled cupcakes. Drizzle remaining ganache on top of the cupcakes. Serve immediately and enjoy!