Sieve flour and powdered sugar together.

Cut the butter into small pieces and add it to flour and sugar and mix till it resembles bread crumbs.

Add butterscotch essence to the egg and add this to the flour and make a dough.

Wrap this dough in a cling film and keep it refrigerated for half hour.

Take out from fridge and roll it out little thick, nearly 1 cm thickness.

Cut out your preferred shapes, I made them into rings.

Bake the cookies in preheated oven at 180 degree Celsius for 10-12 minutes.

Let the cookies cool. Till then add some water to icing sugar and make a paste.

Spread the icing in cooled cookies and if you want mix some yellow colour to icing and make polka dots with a toothpick.

Let the icing set, then enjoy the cookies at tea time or otherwise.