First we need to prepare our caramel so that it can cool down completely and is ready by the time we make our butterscotch frosting.
Add sugar and water to a saucepan, put it on low heat. Do not stir at all or else it will crystallize. After the sugar is fully dissolved in the water, turn up the heat and boil until you get a dark golden colour. This
will take around 8 to 10 minutes. Take the pan of the heat and slowly whisk in the cream and vanilla extract. In case it gets lumps, then put it on slow heat for few minutes. Keep whisking until it is smooth. Now
keep it aside so that it cools down completely.
To start making the cupcakes, pre-heat the oven at 180 degrees. Arrange the cupcake liners in the cupcake tray.
Beat the butter and sugar, beat in the eggs one by one. Also beat in the milk and vanilla extract. Sift in the flour and the baking soda, fold gently. Spoon in the mixture in the cupcake liners, till about ¾ full. Bake
for 15 to 20 minutes. To check whether they are done fully, insert a skewer at the centre of a cupcake. If it comes clean then you are sorted, otherwise bake for few minutes more.
Now, we need the cupcakes to cool down completely before we can ice them. So let’s prepare the butterscotch frosting.
Whisk the butter for 5 to 6 minutes. Add icing sugar gradually while continuously whisking. Add ¼ of the caramel we have prepared and whisk for 6 to 7 minutes more. Now, I just casually apply the frosting on top of
my cupcakes with the help of a spoon. But please suit yourself, take a piping bag, insert your favourite nozzle, fill it with your butterscotch frosting and ice the cupcakes.