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1. Preheat oven to 350 degrees F. Line eighteen 2-1/2-inch muffin cups with paper bake cups; set aside. Combine flour, baking powder, baking soda, and 1/4 teaspoon salt; set aside.
2. In large bowl beat butter with electric mixer on medium to high 30 seconds. Add sugars; beat until well combined. Beat in eggs, one at a time, on low until combined. Beat in molasses and vanilla.
3. Alternately add flour mixture, buttermilk, and cream soda to butter mixture, beating on low speed after each addition until combined. Stir in 1/2 cup of the toffee. Fill cups 3/4 full. Bake about 18 minutes or until tops spring back when lightly touched. Cool in pans on racks 5 minutes. Remove from pans; cool. Frost; top with remaining toffee. Makes 18 cupcakes.
1. For brown butter, in saucepan heat the 1/4 cup butter over medium-low heat until lightly browned, about 8 minutes; cool. In bowl beat the 1/4 cup softened butter with mixer on medium 30 seconds. Add cooled brown butter; beat until combined. Add powdered sugar, vanilla, nutmeg, and salt. Beat in enough buttermilk until frosting reaches a spreading consistency. Use immediately. If frosting begins to set up, stir in a small amount of boiling water. Makes 1-1/4 cups frosting.