In a large bowl, whisk together the flour, baking powder, and salt. Set aside.
In the bowl of a stand mixer fitted with the paddle attachment (or in a large mixing bowl using a hand-held mixer), beat the butter and sugar until light and fluffy. Beat in the eggs one at a time, then the Butterscotch flavour. Add in the cup of milk and mix until fully combined.
Slowly add the dry ingredients to the wet ingredients and mix until just combined, making sure not to over mix the batter.
Scoop the batter into the cupcake liners, filling them a little over half way full.
Bake in separate batches for 18-22 minutes or until a wooden toothpick inserted into the center of the cupcake comes out clean.
Remove from the oven and allow to cool for a couple of minutes. Remove all of the cupcakes from the pan and transfer to a wire rack to cool completely
