In a large mixing bowl add the browned butter along with the brown and white sugars. Whisk together until combined

Then add the eggs and vanilla extract. Whisk a bit more rapidly to blend together until smooth.

Pour in all the dry ingredients at once of flour, baking powder, baking soda and salt. Use a rubber spatula to fold these ingredients into the wet until a cookie dough batter is formed.

Fold the butterscotch chips into the cookie dough, distributing evenly.

Place this dough, covered in plastic wrap, in the fridge to chill for at least 30 minutes.

Make the butterbeer frosting, by adding the softened butter to a bowl with the cream cheese. Blend with a hand mixer until combined.

Then add the powdered sugar, blending slowly first, then rapidly to create a thick buttercream frosting.

Once the powdered sugar is incorporated, add the butterscotch topping and milk. Blend again until smooth and creamy. Set aside for later.

Once the cookies have chilled, preheat the oven to 350 degrees Fahrenheit. Prepare a baking sheet with parchment paper.

Take a large scooper to create about 2 inch round cookie dough balls and place them on the parchment paper about 2 inches apart from each other.

Bake in the oven for 12-13 minutes or until the edges are lightly golden.

Once done baking, let the cookies cool completely.

Then take a small spoon and dollop some frosting on each cookie, spreading in a swirl motion using the back of the spoon to coat the cookie completely.

Top each cookie with a little extra butterscotch sauce and some sea salt.

Serve and enjoy!