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

In a mixing bowl, cream together ½ cup softened butter, ½ cup granulated sugar, and ½ cup brown sugar for 2-3 minutes until smooth.

Beat in one room-temperature egg and 1 teaspoon of vanilla extract; mix until fluffy.

In a separate bowl, whisk together 2 cups of flour, 1 teaspoon baking powder, and ½ teaspoon salt. Gradually mix into the wet ingredients.

Form 7-8 evenly sized dough balls and place them on the baking sheet, flattening slightly.

Bake for 12-13 minutes until the edges are golden and the centers are soft.

Let the cookies rest on the baking sheet for about 10 minutes, then transfer to a wire rack to cool completely.

For frosting, cream together ¼ cup softened butter and 2 cups powdered sugar, then mix in ¼ cup butterscotch syrup, 1 teaspoon vanilla, and 2 tablespoons heavy cream until fluffy.

Frost the cooled cookies with butterscotch frosting and add sprinkles for decoration.