There’s something irresistible about the contrast between buttery sweetness and a hint of salt, and these cookies capture that balance perfectly. The brown sugar gives a deep molasses note, while the butterscotch chips melt slightly to form gooey pockets of caramelized flavor. A touch of sea salt on top enhances the richness and keeps the cookies from being overly sweet. They’re simple enough for a weekday bake but special enough to serve at gatherings or as gifts.