Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a mixing bowl, whisk together the flour, baking soda, and salt. Set aside.

In a large bowl, using an electric mixer, cream together the softened butter, brown sugar, and granulated sugar until light and fluffy.

Add the eggs one at a time, mixing well after each addition. Then stir in the vanilla extract and cream soda.

Gradually add the dry ingredients to the wet mixture, mixing until just combined. Do not overmix.

Gently fold in the butterscotch chips and chopped pecans (if using).

Drop tablespoon-sized balls of dough onto the prepared baking sheet, spacing them about 2 inches apart. Bake for 10-12 minutes or until the edges are lightly golden.

Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.