Preheat oven to 375 degrees and grease or line muffin tins.
In a large bowl blend together the pumpkin, sugar, heavy cream, sour cream, eggs, butter, vanilla and oil until smooth and creamy.
2 cup pumpkin puree, 1/4 cup heavy cream, 3/4 cup sour cream, 3 eggs, 4 tablespoon butter, 1 tablespoon vanilla, 1/3 cup oil, 1 cup brown sugar
Add in all dry ingredients and mix just until combined (do not over mix).
1/2 teaspoon salt, 3 cup flour, 2 teaspoon baking soda, 2 teaspoon baking powder, 1 tablespoon cinnamon, 1/2 teaspoon nutmeg, 2 teaspoon ginger
Slowly beat in the boiling water just until combined.
1/3 cup water
Stir in the butterscotch baking bits.
1 1/3 cup butterscotch baking bits
Spoon the batter into the prepared muffin tins, filling each cup about 2/3 full. Place in the oven and bake 15-18 minutes or until the tops are lightly golden and tooth pick inserted in the center of a cupcake comes out clean.
Remove from oven and cool completely.