01 -
Combine 1/2 cup water and 1/2 cup granulated sugar in a small saucepan. Bring to a simmer and cook for 30 seconds to 1 minute, until sugar dissolves. Remove from heat.
02 -
In a tall pot, add brown sugar, 1 tablespoon water, salt, and butter. Cook on medium heat, stirring once until butter melts and sugar dissolves. Continue simmering until the mixture reaches 300°F (149°C).
03 -
Carefully whisk in half of the simple syrup prepared earlier, whisking continuously to avoid burning from foaming. Once combined, add the remaining syrup and cook for another minute until bubbles subside and mixture becomes liquid.
04 -
Add 1 to 2 tablespoons of butterscotch syrup to a cup. Pour espresso or brewed coffee over the syrup. Add steamed milk. Optionally top with whipped cream and a caramel drizzle.