01 -
Preheat oven to 350°F. In a medium bowl, whisk together flour, baking soda, baking powder, and salt. Set aside.
02 -
In a large bowl, beat unsalted butter, brown sugar, and granulated sugar on high speed until light and fluffy, about 2 to 3 minutes.
03 -
Add egg yolks, vanilla bean paste, butter extract, and melted butterscotch chips to the creamed mixture. Beat on medium speed until pale and fluffy, approximately 1 to 2 minutes, scraping bowl sides as needed.
04 -
Slowly add dry ingredients to wet ingredients, mixing on low speed just until combined. Fold in the remaining butterscotch chips using a rubber spatula.
05 -
Using a large cookie scoop, portion dough into 2-tablespoon balls. Place 6 dough balls per baking sheet lined with parchment paper, spaced 2 inches apart. Bake for 10 to 11 minutes. Immediately after baking, use a large circular cookie cutter to shape cookies perfectly round. Cool on the baking sheet for 5 minutes, then transfer to wire racks to cool completely.
06 -
In a saucepan over medium-low heat, simmer butterscotch beer until thickened and deep golden, about 15 to 17 minutes. Reduce heat to low; stir in softened butter. Once incorporated, add heavy cream and salt. Simmer for 1 additional minute. Remove from heat and allow to cool.
07 -
In a medium bowl, whip softened unsalted butter and salt on high speed until pale and fluffy, around 5 to 10 minutes. Gradually add melted butterscotch chips and blend well. Sift in powdered sugar and mix until combined. Finally, add butter extract and vanilla bean paste, whipping until light and fluffy, about 1 more minute.
08 -
Once cookies are completely cooled, spread butterscotch buttercream on top using a mini offset spatula. Drizzle each cookie with butterbeer caramel and garnish with sprinkles before serving.