Instructions: Preheat oven to 375 F. In a small bowl, combine flour, baking powder, baking soda and salt; set aside. In a large bowl, combine butter, brown sugar, eggs and water; beat until creamy. Gradually add flour mixture. Stir in oats, butterscotch morsels and orange extract. Spread into greased 15 x 10 x 1 inch baking pan. Bake at 375 for 20-25 minutes. Cool; cut into thirty-five 2 inch squares

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