Preheat your oven: Set your oven to 350°F (175°C) and line a muffin tin with cupcake liners.
Combine dry ingredients: In a bowl, whisk together the flour, sugar, baking powder, and salt until well mixed.
Mix wet ingredients: In another bowl, beat the butter until creamy. Add the eggs, butterscotch sauce, and milk, mixing well to combine.
Combine the mixtures: Gradually add the dry ingredients to the wet mixture, stirring gently until just combined.
Fill the liners: Pour the batter into the prepared cupcake liners, filling each about two-thirds full.
Bake: Place the tin in the preheated oven and bake for 18-20 minutes. Check for doneness.
Cool completely: Remove from the oven and let the cupcakes rest for a few minutes before transferring to a wire rack to cool completely.
Frost: Once cool, top with whipped cream and drizzle with extra butterscotch sauce.