In a large mixing bowl add the softened butter, sugars, salt, egg, milk and vanilla.
Melt butterscotch chips in a small saucepan over low heat, stirring constantly.
Combine the melted butterscotch into the large mixing bowl. Mix well.
Add flour; beat on a low speed until mixed well.
Divide dough in half and warp in plastic wrap. Refrigerate one hour.
Roll out dough on lightly floured surface to ⅛ - thickness. Cut into your favoirte shapes.
Place on a parchment lined baking sheet. Bake for 5-8 minutes at 350 °F
Allow to cool before frosting.
Frosting
Combine all the frosting ingredients and beat at low sppeed until fluffy.
Spoon frosting in to a pastry bag fitted with a tip of your choice. Pipe onto frosting. Feel free to do as much or as little frosting as desired.
Notes
*Recipe derived from Gooseberry Patch Christmas book #5.Dough can be frozen in plastic wrap and kept in ziplock bag. Let thaw, roll out and make into favorite shapesCan also be frozen in cutout shapes in air tight container. Bake from frozen just add 2- 3 more minutes.