Preheat the oven to 200C/400F/Gas 6.
For the soufflés, grease the insides of two 7.5cm/3in ramekins with butter and dust with the cocoa powder.
In a clean, grease-free bowl, whisk the egg whites until stiff peaks form when the whisk is removed.
Add the sugar and whisk again until the mixture becomes thick and glossy.
In a separate clean bowl, stir the nectarine and egg yolks together.
Fold the egg whites gently into the egg yolk mixture and spoon into the greased ramekins.
Bake in the oven for 8-10 minutes, or until well risen and set.
For the sauce, heat the sugar in a pan over a medium heat until it melts and turns a deep caramel colour. Take off the heat and allow to cool slightly, then add the cream and butter and mix well.
Put the sugar mixture back on the hob and heat gently, until the sauce has thickened.
To serve, arrange the ramekins on individual plates and spoon the hot butterscotch sauce over the soufflés.