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Pre-heat the oven to 350 and line a 12 well cupcake pan with paper liners. Take the stick of butter for the cupcakes and heat it in a small saucepan over medium high heat. Allow it to melt and bubble just until it starts to get nutty and amber colored. It should take about 2-3 minutes to turn it into glorious brown butter. Set it aside and let it cool for a couple of minutes.
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Combine the flour, baking powder, baking soda, salt and all spice together in a bowl. Whisk them together to aerate them. Then in the bowl of a stand mixer, combine the brown sugar and cooled brown butter. Beat them together with the paddle attachment until well combined. Add in each egg one at a time, followed by the vanilla. Turn the speed to low and slowly pour in 1/3 of the dry ingredients, followed by the buttermilk. Then pour in the next 1/3 of the dry ingredients followed by the cream soda. Finish with the remaining dry ingredients until it is a smooth batter.
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Use a 1/3 cup measure to scoop the batter into each well of the cupcake pan. Bake the butterbeer cupcakes for about 20 minutes until they get puffy and golden. Insert a toothpick into the center of one to make sure they are baked through. It should come out squeaky clean. Set the cupcakes aside to cool for 15-20 minutes.
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While the cupcakes bake and cool, prepare the luscious butterscotch buttercream frosting. Set a small pot filled 1/4 of the way with water on the stove and bring it to a low boil. Combine the butterscotch chips and heavy cream in a large heat proof bowl and set it over the pot of water. Use a heat proof rubber spatula to stir them together as they melt together into a shiny, smooth butterscotch ganache. Set the ganache aside when it's done.
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You will need to wash the stand mixer bowl and paddle attachment before making the frosting. Combine the butter, vanilla, cream soda and one cup of the butterscotch ganache in the stand mixer bowl and beat them all together until well combined with the paddle attachment. Turn the speed to low and slowly pour in the powdered sugar until a fluffy frosting forms.
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Frost each cooled cupcake using either a pastry bag with the star attachment or an offset spatula. Either way works! Then drizzle each cupcake with the leftover butterscotch ganache and top them all with a butterscotch candy. Serve immediately and enjoy!