Bake for 23-25 minutes or until the center of the cake feels firm when lightly touched. You can also use an instant thermometer to determine doneness. It should read 200-205˚F (93-96˚C). If you make this cake in a half-sheet pan, it will take a little less time to bake.
For the butterscotch buttercream:
While the cake is cooling, make the icing by melting the butter in a medium-large saucepan over medium heat.
Add the brown sugar and whisk vigorously until the mixture is smooth and bubbling. At first the butter and sugar will seem separate but will come together with whisking.
Add the half and half (or cream) and the vanilla extract. Whisk until nice and smooth.
Turn off the heat to very low leave the pot on the burner.
Add the powdered sugar, 1 cup at a time, whisking until smooth between each cup. You should have a smooth but nicely spreadable consistency. I like to make it a little thinner than I think I want as it will thicked a bit, the minute you start spread it out onto the cake. If it’s still a little thick, add a bit more half-and-half (or cream).
Spread the icing over the warm cake. Use a small silicone spatula or the back of a spoon to make decorative swirls, if desired. Sprinkle with a bit of flaky sea salt, if desired. Wait for the cake to cool (if you can) then serve and enjoy!