01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large bowl, cream together softened butter, light brown sugar, and granulated sugar until light and fluffy using an electric mixer.
03 - Beat in eggs one at a time, ensuring each is fully combined before adding the next. Mix in vanilla extract.
04 - In a separate bowl, whisk together all-purpose flour, baking soda, and fine sea salt.
05 - Gradually add dry ingredients to the creamed mixture, mixing on low speed just until combined.
06 - Fold in toffee bits until evenly distributed.
07 - Drop dough by tablespoonfuls onto prepared baking sheets, spacing 2 inches apart. Bake for 9–11 minutes or until edges are lightly golden.
08 - Let cookies cool on baking sheets for 5 minutes, then transfer to a wire rack to cool completely.
09 - In a microwave-safe bowl, combine chocolate chips and coconut oil or vegetable shortening if using. Microwave in 20-second intervals, stirring between each, until smooth.
10 - Dip half of each cooled cookie into melted chocolate, allowing excess to drip off. Place on parchment-lined sheets and allow chocolate to set at room temperature or refrigerate briefly.