Reduce the Beer: Pour butterscotch beer into a large pot. Heat until reduced to about ½ cup, roughly 20-30 minutes. Cool until warm.

Preheat the Oven: Preheat the oven to 350°F (175°C). Line cupcake pans with paper liners.

Mix the Dry Ingredients: Whisk flour, baking powder, baking soda, and salt in a bowl.

Cream the Sugars and Butter: In a bowl, cream together butter, brown sugar, and white sugar until fluffy.

Incorporate the Eggs and Extracts: Add eggs, vanilla bean paste, and butter extract to the mixture and combine.

Blend in the Beer and Chips: Stir in cooled beer reduction and melted butterscotch chips.

Combine Wet and Dry Ingredients: Gradually mix in the dry ingredients and buttermilk until smooth.

Fill the Liners: Divide batter into cupcake liners, filling each ⅔ full.

Bake the Cupcakes: Bake for 14-18 minutes or until a toothpick comes out clean.

Prepare the Buttercream: Whip softened butter until pale and fluffy, about 5-10 minutes.

Incorporate Butterscotch and Sugar: Mix in melted butterscotch chips and gradually add powdered sugar.

Flavor the Frosting: Add butter extract and vanilla, and beat until fluffy.

Make the Ganache: Combine butterscotch chips and heavy cream; microwave until smooth.

Reheat if Needed: If ganache thickens, microwave briefly to restore drizzling consistency.

Frost and Drizzle: Pipe frosting on cooled cupcakes and drizzle with ganache.