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

In a medium bowl, whisk together the flour, baking powder, baking soda, and salt.

In a large mixing bowl, cream the butter, brown sugar, and white sugar until light and fluffy.

Add the egg yolks, vanilla bean paste, butter extract, and melted butterscotch chips, mixing until combined.

Gradually fold the dry ingredients into the wet ingredients until just combined. Mix in the butterscotch chips.

Scoop the dough onto lined baking sheets, leaving space between each scoop. Bake for 10-11 minutes until golden around the edges.

Allow cookies to cool on the baking sheet for 5 minutes before transferring to a wire rack.

Simmer butterscotch beer in a saucepan until thickened, then add butter, cream, and salt. Set aside to cool.

Whip softened butter in a bowl, then gradually mix in melted butterscotch chips and powdered sugar until creamy.

Frost cooled cookies with buttercream, drizzle with caramel, and sprinkle with gold and white sprinkles.