Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

Combine softened butter, granulated sugar, and brown sugar in a mixing bowl. Beat until smooth and fluffy.

Add the room temperature egg and vanilla extract, mixing until smooth.

In a separate bowl, whisk together all-purpose flour, baking powder, and salt. Gradually add to the wet mixture and mix on low until smooth.

Portion the dough into balls, flatten slightly, and place them on the baking sheet.

Bake for 12-13 minutes until edges are golden and centers are slightly underbaked.

Let cookies cool on the baking sheet for 10 minutes before transferring to a wire rack.

Prepare the butterscotch frosting by creaming softened butter, adding powdered sugar, vanilla extract, heavy cream, and butterscotch syrup until fluffy.

Once cooled, frost the cookies and sprinkle with themed sprinkles.