Preheat oven to 375 degrees. Line 2 large baking sheets with parchment paper. Set aside
Place the butter in a large mixer bowl and beat on medium about 1 minute until smooth. Scrape down the sides of the bowl and push the butter to the center of the bowl. Beat the eggs and vanilla on medium into the butter about 30 seconds until fully combined
Sift in the dry ingredients until no lumps. Beat on low 10 seconds to moisten the dry ingredients. Increase the speed to medium and beat 1 minute until fully combined and a smooth dough has formed
Scrape down the sides of the bowl and push the dough to the center of the bowl. Scrape down the sides of the bowl and form the dough into a ball. Massage the dough in hands to make sure of the texture. The dough will be thick, lightly moist and able to hold its shape well
Form dough back into a ball and place back into the mixer bowl. Use a wooden spoon and break the dough up slightly. Gradually fold in the butterscotch chips until fully combined and evenly distributed throughout the dough
Scoop the dough out 1 TBS at a time and place on the prepared baking sheets. Roll each scoop into a smooth ball and place back onto the baking sheet. Press each dough ball out to desired size and thickness. Leave space between each cookie for even cook
Place in preheated oven. Bake at 375 degrees for 8 to 10 minutes or until lightly golden. Remove from the oven. Allow to cool in pan at least 10 minutes to firm up
Remove from the pan. Eat immediately or store leftovers in an airtight container at room temperature up to 1 week