Instructions

• Make the Butterscotch Sauce: Melt the butter in a medium saucepan over medium heat. Stir in the brown sugar and heavy cream. Then, let the mixture come to a boil and let it boil for 5 minutes. Do not stir it at all during this time. When the time is up, remove from the heat and stir in a generous pinch of flaky sea salt (to taste). Transfer to a jar or bowl to cool completely before using.
• Make-Ahead Tip: This can be made up to 24 hours ahead. Store in a jar in the fridge.
• Brown the Butter: (Optional step, see note below.) In a medium saucepan over medium heat, melt the butter. Turn the heat to medium-low and continue cooking the butter – stirring lazily. The butter will get foamy, then turn golden, then start to turn brown and develop a nutty/caramely sort of aroma. Once it reaches a deep golden color, pour into a heat safe container and pop into the freezer for 10-20 minutes, to cool down to room temperature.
• Make the Cookie Dough: Add the room temperature melted brown butter to a mixing bowl and whisk in the melted butterscotch chips. Whisk in the sugars. Add the eggs and vanilla, and whisk until smooth and combined, about 30-45 seconds. Stir in the dry ingredients, making sure to scrape the sides and bottom of the bowl with a spatula to get any straggler bits of flour.
• Rest Dough & Ball Cookies: Cover the bowl with a clean kitchen towel and let the dough rest in the fridge for 10 minutes. Preheat your oven to 365℉. Line a few cookie sheets with parchment paper. Once dough is rested, scoop into balls 60 grams in size. Roll the dough balls in granulated sugar. (Keep extra dough in the fridge while other pans are baking.)
• Bake Cookies: Bake 5-6 cookies per cookie sheet. Bake for 10 minutes. The cookies will be slightly puffy and the edges will appear set. Gently press down on the cookies with the back of a measuring cup to make them a tad flatter, for frosting. Let the cookies cool on the baking sheet for 5-10 minutes, then transfer to a wire rack to cool completely before frosting.
• Make the Frosting: In a medium bowl, beat together softened butter and cream cheese well with an electric mixer on high speed. Gradually beat in the powdered sugar, then add the butterscotch sauce, vanilla, and a pinch of salt. Mix until smooth. If your frosting becomes weepy, pop it in the fridge or freezer for 10-30 minutes to stiffen up a bit.
• Make-Ahead Tip: This can be made up to 24 hours ahead. Cover tightly and store in the fridge. Let come back to room temp for 10 minutes or so and beat with your mixer to get it back to spreadable consistency before using.
• Assemble Cookies: Use a small cookie scoop to drop a dollop of frosting onto each cookie, then use a small offset spatula to spread it and make a swirl. Drizzle butterscotch sauce onto each cookie and add some sprinkles if desired.
• Serve & Store: Enjoy once decorated! They can also be refrigerated for a day before serving once decorated if making ahead. Store leftovers in an airtight container in the fridge for 4-5 days. They need to be refrigerated because of the frosting and sauce.

Notes

Brown Butter: When you brown butter, you will lose some of the volume, as some of the water content in the butter will evaporate. In theory, browning 1 extra tbsp of butter per stick (or 1/2 cup) will ensure you end up with the correct amount. However, I’ve noticed that when I brown 1 cup of butter + 2 tbsp, I often end up with slightly under 1 cup in the end. Keeping the butter at that amount slightly under 1 cup turned out to be the perfect amount for this recipe. So, after your butter is browned, if you care to measure it you should have 206 grams, not 226 (which would be 1 cup). If you do have less than 206, let the butter cool to room temperature, then add a bit of water to make up the difference (I usually need just 1 tbsp) If you have more, your cookies will spread a bit more, or you can remove some butter to get to 206 grams. 206 grams is equal to 14 and 1/2 tablespoons of butter.