In a medium saucepan, melt 1/2 cup of unsalted butter, 1 cup of dark brown sugar, 1/2 cup of heavy cream, and a pinch of kosher salt over medium heat until it reaches a gentle boil. Stir continuously, then simmer for 2–3 minutes until smooth. Cool slightly, reserving 1/2 cup for the frosting.

Melt your choice of chocolate (milk, dark, or semi-sweet) in a microwave-safe bowl or double boiler over low heat until smooth, about 2–3 minutes in the microwave or 5 minutes in the double boiler.

Dip each pretzel twist into the melted chocolate, allowing excess to drip off, and place on wax paper. Chill in the refrigerator for about 20 minutes until set.

In a large mixing bowl, combine 1 cup of canola oil, 1 cup of granulated sugar, and 1 cup of dark brown sugar. Beat in 2 eggs and 2 teaspoons of vanilla extract until blended.

Whisk together 2.5 cups of all-purpose flour, 1.5 teaspoons of baking powder, and 0.5 teaspoon of kosher salt in another bowl. Gradually add the dry ingredients to the wet mixture, alternating with 1 cup of milk.

Preheat your oven to 350°F (175°C) and line a cupcake pan with liners. Place a dipped pretzel at the bottom of each liner, then fill each liner with batter about 2/3 full.

Bake for 15–20 minutes or until a toothpick comes out clean. Cool in the pan for 5 minutes before transferring to a wire rack.

To make the frosting, beat 1 cup of softened butter with 4 cups of powdered sugar until fluffy. Gradually mix in the reserved butterscotch sauce until smooth.

Frost each cooled cupcake generously with butterscotch frosting and top with a chocolate-covered pretzel, drizzling additional butterscotch sauce on top.