Preheat your oven to 350°F (175°C) and line 18 cupcake pans with festive liners.

In a large mixing bowl, whisk together all-purpose flour, baking soda, baking powder, salt, and light brown sugar until well combined.

In a separate mixing bowl, combine large eggs, vegetable oil, imitation butter extract, vanilla extract, buttermilk, and cream soda. Whisk until smooth.

Pour the wet mixture into the dry ingredients and mix gently. Fold in the Heath toffee bits.

Spoon the batter into cupcake liners, filling each about two-thirds full. Bake for 18-20 minutes.

Remove from the oven and let cupcakes cool in the pans for 5 minutes before transferring to a wire rack.

Melt butterscotch chips with heavy cream in a saucepan over low heat until smooth. Allow to cool slightly.

In a chilled mixing bowl, beat heavy cream, butterscotch pudding mix, imitation butter extract, and confectioners’ sugar until thick and fluffy.

Frost cooled cupcakes with buttercream and drizzle with butterscotch sauce. Add sprinkles if desired.