Preheat oven to 375°.
In small bowl combine flour, baking powder, 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 chips, and orange extract.
Spread in greased 15”x10” jelly roll pan.
Bake for 20-25 minutes. Cool completely and cut into 2” squares. Makes 35.