2 c. flour
2 tsp. baking powder
1 tsp. baking soda
1 tsp. salt
1 c. softened butter
1 1/2 c. packed brown sugar
2 eggs
1 tbsp. water
1 1/2 c. quick oats
1 (12 oz.) pkg. butterscotch morsels
1/2 tsp. orange extract

Preheat oven to 375 degrees. In small bowl, mix flour, baking powder, baking soda and salt; set aside.

In large bowl, combine butter, brown sugar, eggs and water; beat until creamy. Gradually add flour mixture. Stir in oats, butterscotch morsels and orange extract. Drop by rounded tablespoonfuls onto greased cookie sheets. Bake at 375 degrees for 10-12 minutes.