Preheat Oven to 350°F

Line two 12 cup muffin pans with cupcake liners.

Whisk flour, baking powder, and salt in a small mixing bowl.

Beat the butter and sugar in a standing mixer (with the wire attachment) on medium-high speed until fluffy, about 5 minutes. Add eggs one at a time.

Turn down mixer speed to medium low; add half of the flour mixture, then all of the Salted Caramel milk.

Lastly, add the remaining flour mixture and blend until combined.

Fill cupcake liners about three-quarters full. The batter will rise as it's baked. Bake for 18 to 20 minutes or until a toothpick inserted into the center of a cupcake comes out clean.

Remove from oven and let cool 5 minutes. Then transfer cupcakes to a cooling rack. Let cupcakes cool completely before frosting.

To create frosting beat butter and shortening in a standing mixer with the paddle attachment until fluffy. Then slowly add powdered sugar, using a rubber spatula to clean the sides. Mix until fully incorporated.

Use a star shaped decorating tip to swirl icing on top. Lastly, drizzle the icing with butterscotch syrup. Enjoy!