Preheat your oven to 350°F (175°C). Gather your baking sheets and line them with parchment paper.

In a medium bowl, whisk together 2 cups of all-purpose flour, 1 teaspoon of baking soda, 1 teaspoon of baking powder, and a pinch of salt.

In a large mixing bowl, cream together 3/4 cup of unsalted butter, 1/2 cup of light brown sugar, and 1/2 cup of granulated sugar until light and fluffy.

Add in 2 egg yolks, 2 teaspoons of vanilla bean paste, and 1 teaspoon of butter extract to the butter-sugar mixture. Mix well, then fold in 1/2 cup of melted butterscotch chips.

Gradually mix the dry ingredients into the wet mixture until just combined. Fold in an additional 1 cup of butterscotch chips.

Using a cookie scoop or tablespoon, drop the dough onto the prepared baking sheets, spacing them about 2 inches apart.

Bake for 10-11 minutes, looking for a slightly golden edge and a soft center.

Let the cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

In a small saucepan, pour 1 cup of butterscotch beer and simmer until thickened, about 10-15 minutes. Remove from heat and stir in 2 tablespoons of butter, 1/4 cup of heavy cream, and a pinch of salt.

In a mixing bowl, whip 1/2 cup of softened butter until pale and fluffy. Gradually add in 1 cup of sifted powdered sugar, then fold in 1/2 cup of melted butterscotch chips.

Frost each cooled cookie generously with the butterscotch buttercream and drizzle with butterscotch caramel sauce.

Serve warm or package for sharing at your next gathering.