01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large bowl, use an electric mixer to cream butter, brown sugar, and granulated sugar until light and fluffy.
03 - Beat in eggs one at a time, then blend in vanilla extract until incorporated.
04 - In a separate bowl, whisk together all-purpose flour, baking soda, and sea salt.
05 - Gradually add the dry mixture to the wet ingredients, mixing just until combined.
06 - Gently fold toffee bits into the dough.
07 - Drop rounded tablespoonfuls of dough onto prepared baking sheets, spacing 2 inches apart. Bake 9 to 11 minutes until edges are lightly golden.
08 - Allow cookies to cool on the baking sheets for 5 minutes before transferring to a wire rack to cool completely.
09 - Combine chocolate chips and coconut oil in a microwave-safe bowl. Microwave in 20-second intervals, stirring each time, until melted and smooth.
10 - Dip half of each cooled cookie into melted chocolate and let excess drip off. Place onto parchment paper and allow chocolate to set at room temperature or chill briefly.