Sift flour, baking powder, baking soda, cinnamon, and salt together. Combine sugar and oil in mixing bowl and beat until smooth. Add eggs and beat until thickened. Add dry ingredients and vanilla and mix well. Fold in apples and nuts, if desired.
Spoon into a 9x13-inch baking pan sprayed with nonstick cooking spray. Sprinkle with butterscotch chips and press chips down lightly with a spatula. Bake at 350° for 50–60 minutes or until a wooden pick inserted into center comes out clean. Cool on a wire rack, and cut into squares. Serve with Butterscotch Sauce.
Combine brown sugar, corn syrup, and butter in saucepan and bring to a boil. Boil 5 minutes, then stir in cream and vanilla. Cool to room temperature and store in refrigerator. Also good served over ice cream or cake.
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