Butterscotch Cucpakes with Salty Caramel Frosting

This week's work cupcake was selected by a co-worker in exchange for watching my 5-month-old for a bit at the office last week. She reviewed my wish list and picked the Butterscotch Cupcakes with Salty Caramel Frosting.

Butterscotch Cupcakes with Salty Caramel Frosting
Cupcakes
2 1/3 cups flour
2 1/2 tsp. baking powder
1/2 tsp. salt
1 cup butter, softened
1 cup sugar
3 eggs
2 tsp. vanilla
2/3 cup milk
3/4 cup butterscotch chips, coarsely chopped
Caramel Frosting
1/2 cup butter
1 cup brown sugar
1/4 cup milk
3 1/2 cups powdered sugar
Garnish
1/2 tsp. coarse salt

Preheat oven to 350ºF. Line pans with 24 cupcake liners. In medium bowl, combine flour, baking powder and salt.

In a large bowl, beat butter 30 seconds on medium speed. Gradually add sugar, about 1/4 cup at a time, beating until well blended. Beat an additional 2 minutes after all sugar is added. Beat in eggs, one at a time. Beat in vanilla.

Alternately beat in flour mixture and milk on low, starting and ending with the flour mixture. Mix in butterscotch chips.

Fill cupcake liners 2/3 full, and bake 20 to 25 minutes or until golden brown. Cool 5 minutes in the pans and then completely on wire racks.

To make frosting, melt butter of medium heat. Stir in brown sugar, and heat to boiling while stirring constantly. Stir in milk, and return to boiling. Remove from heat, and cool until lukewarm. Gradually stir in powdered sugar.

Frost cupcakes, and sprinkle with salt. Makes 24 cupcakes.