In a mixing bowl, add warm water, then add sugar and then oil.
Whisk it well until sugar dissolves completely.
Then add butterscotch essence, then add milk.
Then finally add vinegar and set aside.
Take whole wheat flour, baking soda, sieve it twice for even mixing.
Now add the flour mixture, whisk it well to form a smooth creamy flowing batter.
Whisk well to avoid lumps.
Now coat the butterscotch chips with a teaspoon of flour.
Add the butterscotch chips, mix gently.
Preheat oven at 180 deg C for 10mins.
Spoon the batter.
Line muffin liners in your muffin pan and keep it ready, now add the batter till 3/4 th of the liner.
Bake in preheated oven for 20-25 mins or until the top turns golden.
Insert a tooth pick in the center to check, if it comes out clean then your muffins are done.
Cool down and then store Butterscotch Muffins.