https://www.cisco.com/c/en/us/about/press/internet-protocol-journal/back-issues/table-contents-34/syn-flooding-attacks.html
Recent work by Andre Oppermann uses the TCP Timestamp option in conjunction with the Sequence Number field to encode more state information and preserve the use of high-performance options such as TCP Window Scaling, and TCP Selective Acknowledgment Options (SACK), and can also be used to preserve TCP-Message Digest 5 (MD5) support with SYN cookies. This option is a step forward, in that it removes the major negative effect of previous SYN cookie implementations that disabled these features.