Preheat oven to 400°

Place butterscotch candies in a mini food processor and pulse until they are crushed completely you'll the pieces to be small and powdery.

In a mixer bowl beat butter with sugar until smooth

Add in egg and extract and mix on medium-low until combined

Mix in flour with baking powder and salt.

The dough will be smooth pull away from the sides of the bowl.

Roll out cookie dough to 1/4" between waxed paper.

Use the larger and smaller cookie cutter to cut out the shapes in the cookie dough, then transfer the cookies to parchment-lined baking sheets.

Pinch the crushed candy and put some in the center of the cookies don't overfill them, and brush off any excess candy off the cookie dough for great results.

Bake at 400° degrees for 7 minutes.

Allow cookies to cool on the baking sheets completely.