Preheat the oven to 350 degrees Fahrenheit and prepare a cupcake pan with cupcake liners. Set aside.

In a mixing bowl add the flours, baking soda, cinnamon and salt all at once. Whisk together and then add the brown sugar. Mix again until all the dry ingredients are combined.

Add the buttermilk, oil, cream soda, vanilla, rum extract, and butter extract to the dry ingredients. Whisk together until a thick batter forms.

Use a 2 inch scooper or ¼ measuring to transfer the batter into the prepared cupcake liners. Fill each liner ¾ way full in the pan.

Bake in the oven for 25 minutes or until a toothpick inserted into the cupcake comes out clean.

While the cupcakes are baking, make the buttercream. In a bowl add the and powdered sugar. Mix together with a hand or stand mixer until creamy. Add in the salt, extracts, butterscotch topping and milk to the bowl and blend together again until completely smooth.

Transfer this into a piping bag fitted with a metal tip of your choice. Also add a bit of butterscotch topping to a piping bag as well and snip a small hole in the end.

Let the cupcakes cool for 30 minutes before frosting.

Create a swirl from the outside inwards on top of each cupcake. Then drizzle with the butterscotch topping.