Heat treat the flour

• 
  Preheat the oven to 350°. Spread the 1 cup flour over a parchment lined baking sheet and bake for 5 minutes. Alternatively add the flour to a microwaveable safe bowl and microwave for 30 seconds. Mix the flour then microwave again for 30 seconds. Cool.
• 
  Add the 3/4 cup brown sugar and 1/4 cup water to a small saucepan over med-high heat until it boils. Stir, melting the sugar. Turn to low and simmer for 3-4 minutes or until the sugar is completely melted. Set aside to cool.
• 
  Meanwhile make the rest of the frosting. Add the 1 1/4 cups softened butter and 3 cups powdered sugar to the bowl of a stand mixer fitted with the paddle attachment. Mix on low- medium speed for 2 minutes. The mixture will still be dry, it won't come together yet- that's ok!
• Add the cooled flour and mix again until well incorporated.
• 
  With the mixer running on low, slowly add in the brown sugar syrup. Then add in the 1 tbsp heavy cream and pinch of salt. Mix on high speed for 1 minute for maximum fluffiness.
• 
  With a spatula, mix in the mini chocolate chips and frost over cookie dough cupcakes.