01 - Preheat the oven to 350°F (175°C) and line two baking sheets with parchment paper.
02 - In a large bowl, cream together the softened butter, light brown sugar, and granulated sugar using an electric mixer until the mixture is light and fluffy.
03 - Beat in the eggs one at a time, ensuring each is fully mixed before adding the vanilla extract.
04 - In a separate bowl, whisk together the all-purpose flour, baking soda, and sea salt.
05 - Gradually add the dry ingredients to the creamed butter mixture, mixing just until combined; avoid over-mixing.
06 - Gently fold in the toffee bits, ensuring even distribution throughout the dough.
07 - Drop tablespoon-sized mounds of dough onto the lined baking sheets, leaving about 2 inches between each for spreading.
08 - Bake for 9 to 11 minutes, or until the edges are lightly golden. Let the cookies cool on the sheets for 5 minutes, then transfer to a wire rack to cool completely.
09 - Place chocolate chips and coconut oil (if using) in a microwave-safe bowl. Microwave in 20-second intervals, stirring after each, until melted and smooth.
10 - Dip half of each cooled cookie into the melted chocolate, allowing excess to drip off. Place on parchment-lined sheets and let the chocolate set at room temperature or refrigerate briefly.