For the butterscotch powder:

1. First, break up the butterscotch candies in a ziplock bag using a rolling pin or rubber mallet. You do not need to fully crush them, just break them into small pieces.
2. Next, transfer to a food processor or spice grinder. Pulse until candies are a find powder. Set aside.

For the beignets:

1. Sprinkle yeast over warm water in a small bowl, gently stirring to dissolve. Let stand for 5 minutes.
2. Combine sugar, shortening, salt, heavy cream, egg, flour and boiling water in a large bowl. Mix until everything is just combined and then stir in yeast mixture. With the dough hook attachment of an electric mixer on medium speed, mix the dough just until combined and smooth. About 3-4 minutes. Let dough rest for 30 minutes in the bowl.
3. Flour your surface and roll to 1/4-inch thickness. Using the Mickey Mouse cutter, cut dough pieces, twisting slightly, and carefully removing dough from around cutter before releasing. You may have to combine dough and roll out again to cut more shapes out. Cover with a towel and let dough rise until doubled in size in a warm, draft-free area, about 1-1/2 to 2 hours.
4. Pour enough oil into a deep-sided, heavy bottomed pot until it reaches 2 inches up sides; heat oil over medium heat to 370°F.
   
5. Add 2-3 beignets to oil; fry until golden brown on both sides, about a minute each, turning once.
6. Remove from hot oil with a slotted spoon and place on a baking sheet lined with paper towels.
7. Let cool about 5 minutes, coat with butterscotch syrup and then dust with butterscotch powder and then powdered sugar. Enjoy!