• Prep. Preheat the oven to 350º F and line a baking sheet with parchment paper or a silicone baking mat.
• Whisk the dry ingredients. Spoon and level the flour into a mixing bowl and whisk together with the baking soda and salt.
• Cream the butter and sugar. Using an electric stand mixer or a handheld mixer cream the 3/4 cup of butter together with the granulated sugar and brown sugar until light and fluffy.
• Incorporate the egg. Add the egg and mix it in on medium speed until just incorporated.
• Mix in flavorings. Melt 1/2 cup of the butterscotch chips by placing them in the microwave at 30-second intervals for 1 minute and stirring after (add 15-second intervals if not melted after 1 minute). Add the melted butterscotch chips, 1/4 cup of butterscotch syrup, vanilla extract, and rum extract to the batter, and mix until fully combined.
• Add the dry ingredient mixture. Pour the dry ingredient mixture into the batter and slowly mix it in until well combined. The dough will be thick. Using a cookie scoop grab the dough, and roll it into 1-inch-sized balls, and place them on the prepared baking sheet.
• Bake. Bake the cookies for 10 to 11 minutes, but no more. The cookies will not look fully baked, but they will after cooling. Allow the cookies to cool completely before frosting.

Frosting Instructions

• Prepare the frosting. Cream the butter and salt until smooth and creamy in texture. Melt the remaining 1/2 cup of butterscotch chips in the microwave using the same interval method as above. Pour in melted butterscotch chips, along with the 1/2 cup of butterscotch syrup into the mixing bowl and beat into the creamed butter.
• Add the powdered sugar and flavoring. Add the powdered sugar to the frosting mixture and set the mixer to a slow speed until the powdered sugar is fully incorporated. Then increase the speed to medium and continue to mix until it forms a smooth texture. Mix in the rum extract and vanilla extract.
• Decorate the cookies. To decorate the cookies spread the frosting on each cookie, but not all the way to the edges. Drizzle some additional butterscotch syrup on top and use a butter knife or a frosting spatula to just barely spread it into the frosting.