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Preheat oven to 350
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Whisk together flour, brown sugar, sugar, baking powder, baking soda, salt, and pumpkin pie spice
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In another bowl, combine buttermilk, eggs, vanilla, sour cream, and beer
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Add wet ingredients to the dry and stir to combine
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Coat 2 donut pans with cooking spray
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Spoon donut batter into the pans until not quite full
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Bake 16 - 18 minutes or until golden brown
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Cool in pans on wire rack for 5 - 6 minutes then turn out onto the rack to cool completely
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Combine butterscotch chips and heavy cream in a bowl and microwave for 30 second intervals until smooth and combined without lumps stirring in between
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Coat donuts with butterscotch by either dunking them in the bowl or spooning it over the tops