1-First Step: Line a baking sheet with parchment paper for the toffee.

2-Second Step: In a small heavy saucepan over low heat, bring the butter and sugar to a boil, stirring occasionally until the mixture reaches 285°F and turns a deep amber color. Remove from heat, cool for 1 minute, then spread evenly on the prepared sheet. Let it cool completely before breaking into small pieces to yield about one rounded cup of toffee bits.

3-Third Step: For the cookies, melt the butter in a medium saucepan over medium heat and bring to a boil, swirling or stirring constantly until it foams and turns deep amber. Remove from heat and cool for 20 minutes.

4-Fourth Step: Preheat the oven to 350°F and line a baking sheet with parchment paper.

5-Fifth Step: In the cooled butter, stir together the light brown sugar, granulated sugar, eggs, vanilla extract, baking soda, and kosher salt until combined.

6-Sixth Step: Stir in the flour until the dough forms and ingredients are evenly mixed.

7-Seventh Step: Mix in the chocolate chips and toffee bits.

8-Eighth Step: Scoop the dough using a 3-tablespoon sized scoop onto the prepared baking sheet, placing cookies 2 inches apart.

9-Ninth Step: Bake for 10 to 12 minutes until the edges are lightly golden and the centers are set.

10-Tenth Step: Let the cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

11-Eleventh Step: Optionally, sprinkle with flaked sea salt while cooling.