Put the water and sugar into a brass pan and heat gently.
Cream the butter.
When the sugar is dissolved, add the butter.
Keep stirring over the heat until it sets, when a little is poured on to a buttered dish.
Just before the toffee is done, add the lemon essence.
Butter a dish or tin, pour in the mixture.
When cool, it will easily separate from the dish.
Butterscotch, an excellent thing for coughs, is made with brown, instead of white sugar, omitting the water and flavoured with 15g (½oz) of powdered ginger.
It is made in the same manner as toffee.