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

In a large mixing bowl, cream together the softened butter, granulated sugar, and brown sugar for 2-3 minutes until light and fluffy.

Add the egg and vanilla extract, and beat until fully incorporated, about 1-2 minutes.

In a separate bowl, whisk together the flour, baking powder, and salt, then gradually add to the wet mixture, mixing gently until just combined.

Use a cookie scoop or tablespoon to portion out 7-8 dough balls on the prepared baking sheet, flattening each slightly.

Bake for 12-13 minutes until edges are golden and centers appear underbaked. Cool on the sheet for 10 minutes.

For the frosting, whip together butter, powdered sugar, vanilla, and cream on medium speed until fluffy.

Mix in butterscotch syrup, then frost cooled cookies and top with sprinkles if desired.