Lingkan Reang
Preheat oven to 180°C and line a 6-cup muffin pan with cupcake cases.
Mix water, milk, oil, sugar, vinegar, and butterscotch extract in a bowl.
Add flour, baking soda, butterscotch chips, and fold gently.
Fill cupcake cases ¾ full and bake for 20 minutes. Let cool completely.
Whisk cream powder with cold milk until thick, add butterscotch extract.
Pipe frosting over cupcakes and serve.