Preheat oven to 400 degrees F. Have ready a parchment lined baking sheet.
Prepare the filling first. In a microwave safe bowl, soften 4 tablespoons of butter. Add the brown sugar and cinnamon and stir to make a paste. Set aside.
In a large bowl, mix together flour, sugar, baking soda, baking powder, salt, cinnamon and nutmeg.
With a flat grater, grate the cold butter into the dry mixture, stopping after every tablespoon or so to toss. The goal is to distribute the butter evenly. Alternatively, you can do this in your food processor.
Make a well in the center and pour in HALF the buttermilk and extract. Mix with a heavy duty scraper (or your hands). Continue adding buttermilk until the dough holds together.
Turn dough out onto a pastry mat. Using a floured rolling pin, roll into a 1/2 inch thick rectangle. It should be around 10x11 inches.
Spread the cinnamon paste over the rectangle.
Starting at the 10 inch side, roll the dough tightly, evening it out as your roll, to make a long cylinder. Using a sharp knife, slice the roll into 10 1 inch thick disks. Lay the disks on their side, two inches apart, on the parchment lined pan. Press them with the palm of your hand to flatten them to 1/2 inch thick (I don’t always do this).
Using a pastry brush, brush the tops liberally with heavy cream.
Put the scones in the hot oven and close the door.
Reduce the heat to 350 and bake for 20 to 25 minutes
Make the frosting by combining confectioner’s sugar, milk and remaining extract. Whisk until smooth. Using a pastry bag or a spoon, drizzle over scones. Serve warm with a nice cup of tea.