Preheat oven to 350°F. Line a cupcake pan with liners. Set aside.
Melt butterscotch chips with 1 teaspoon of vegetable oil in a microwave at 30 second increments, stirring each time, until smooth. Set aside. Add another teaspoon of oil if the mixture seizes.
In the bowl of a stand mixer fitted with the paddle attachment, cream together butter and sugar until light and fluffy. 3 minutes on medium speed.
Add eggs, vanilla and sour cream. Beat until smooth, about 1 minute.
In a medium bowl, stir together the flour, baking soda, baking powder and salt.
Pour the cooled butterscotch chips into the stand mixer and beat until mostly smooth, about 1 minute. (The batter may appear to be split a little, it will come together as you add the flour.)
Slowly add the flour mixture with the mixer running on low.
As soon as the flour is mixed in, turn off the mixer. Do NOT over mix.
Fill the cupcake liners about 3/4 full. Bake for 18-20 minutes or until the center springs back when lightly touched.
Cinnamon Cream Cheese Frosting
In a medium bowl, sift together the powdered sugar and cinnamon.
In the bowl of a stand mixer, fitted with the whisk attachment, mix together the cream cheese, butter and vanilla for about 2 minutes, until light and fluffy.
Turn the mixer off and add 1/2 the powdered sugar/cinnamon mixture. Stir until fully combined. Add the rest of the powdered sugar.
Whisk frosting on high for about 1 minute, until mixture is fully combined and light and fluffy.
Scoop frosting into a zip top bag and snip one corner. (Or use a piping bag and your favorite tip.) Squeeze a dollop of frosting in the center of each cupcake. Top it off with butterscotch chips or your favorite fall sprinkles. ENJOY!
I don't like a ton of frosting on my cupcakes, but if you do, feel free to double the frosting recipe and really pile it on!