1 c  Butterscotch chips
1 c  Softened butter
3 c  Flour
1/2 c  Brown sugar
1/2 c  Sugar
1    Egg
2 tb Milk
2 ts Vanilla
Frosting:
2 c  Powdered sugar
1/4 c  Softened butter
1    2 Tbls. milk
1 ts Vanilla

In 1 quart saucepan melt chips over low heat, stirring constantly,
until smooth (3-5 minutes). Pour into large mixer bowl; add all
remaining ingredients. Beat at low speed, scraping bowl often, until
well mixed (1-2 minutes). Divide dough in half; wrap in plastic wrap.
Refrigerate until firm, about 1 hour. Heat oven to 375. On lightly
floured surface roll out dough, half at a time, to 1/8″ thick. Cut
with 2 1/2″ cookie cutters. Place 1″ apart on sheets. Bake for 5-8
minutes or until edges are lightly browned. Cool completely. In small
mixer bowl combine all frosting ingredients. Beat at low speed,
scraping bowl often (1-2 minutes). If desired, color frosting with
food coloring. Frost & decorate cookies as desired.

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