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

In a large bowl, whisk together flour, baking soda, baking powder, salt, and brown sugar.

In a separate bowl, mix eggs, oil, butter extract, vanilla, buttermilk, and cream soda until smooth.

Combine wet and dry ingredients; stir until just blended.

Fold in Heath Toffee Bits, being careful not to overmix.

Fill cupcake liners 2/3 full and bake for 18–20 minutes, or until a toothpick inserted in the center comes out clean.

Let cupcakes cool completely before frosting.

For the sauce, melt butterscotch chips with heavy cream in a saucepan over low heat until smooth. Set aside to cool slightly.

For the frosting, beat heavy cream, pudding mix, butter extract, and powdered sugar until thick and fluffy.

Pipe or spread frosting onto cooled cupcakes, drizzle with butterscotch sauce, and top with sprinkles.