Preheat oven to 350°F (175°C) and line a 12-cup muffin tin with parchment liners.

In a bowl, whisk together flour, baking powder, and salt. Set aside.

Using an electric mixer, beat butter and sugar until light and fluffy (3-4 minutes).

Add eggs one at a time, beating after each addition. Mix in vanilla.

In a small bowl, mix buttermilk, cream soda, and butterscotch syrup.

Alternate adding dry and wet ingredients to the butter mixture, starting and ending with dry. Mix on low until just combined.

Divide batter evenly into liners, filling ⅔ full.

Bake for 18-22 minutes or until a toothpick comes out clean.

Let cool in the pan for 5 minutes, then transfer to a wire rack.

Prepare the Butterscotch Filling

Microwave butterscotch chips, cream, and butter in 20-second intervals until smooth. Stir in a pinch of salt.

Let cool until slightly thickened (10-15 minutes).

Use a small knife or apple corer to cut a small hole in the center of each cupcake.

Fill each with 1-2 teaspoons of butterscotch filling. Replace cupcake tops.

Make the Butterbeer Frosting

Beat butter until creamy (3 minutes).

Gradually add powdered sugar, beating well.

Mix in butterscotch syrup, cream soda, vanilla, and salt.

Add heavy cream and beat on high for 3-4 minutes until fluffy.

Pipe frosting onto cupcakes.

Sprinkle with gold sanding sugar, drizzle with butterscotch syrup, and add house-colored sprinkles if desired.