• Line an 8X8 or 9X9 baking dish with parchment paper and spray it with non-stick cooking spray.
• For the Bottom Layer:
• Combine the sugar, butter, marshmallow creme and sweetened condensed milk in a small saucepan.
• Stir and heat over medium high until the mixture begins to slightly boil. Boil for approximately 5 minutes stirring constantly.
• Then remove from the heat and stir in the butterscotch chips.  Stir until the chips are melted.
• Spread the mixture into the bottom of the baking dish.  Set in the freezer to set while you prepare the top layer. 

For the Top Layer:

• Combine the butter, sweetened condensed milk, marshmallow creme and powdered sugar in a small saucepan over medium high heat.  
• Stir constantly and once the mixture begins to boil, cook for 2-3 more minutes.  
• Remove from heat and stir in the white chocolate chips until they are melted and combined.  
• Pour over the butterscotch layer and gently smooth out the top.  
• Refrigerate for 2-3 hours (or overnight) to let the fudge set.  Cut into squares, serve and enjoy!