01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large mixing bowl, beat softened butter, light brown sugar, and granulated sugar using an electric mixer until the mixture is light and airy.
03 - Incorporate eggs one at a time, mixing well after each addition. Blend in vanilla extract until fully combined.
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 just until flour is incorporated.
06 - Fold in toffee bits evenly throughout the dough.
07 - Drop tablespoon-sized mounds of dough onto prepared baking sheets, spacing each portion about 2 inches apart.
08 - Bake in the preheated oven for 9 to 11 minutes or until the edges are lightly golden. Cool cookies on baking sheets for 5 minutes, then transfer to a wire rack to cool completely.
09 - Place chocolate chips and coconut oil or shortening (if using) in a microwave-safe bowl. Microwave in 20-second intervals, stirring after each, until smooth and glossy.
10 - Dip half of each completely cooled cookie into the melted chocolate. Let excess chocolate drip off and place cookies onto parchment-lined sheets. Allow chocolate to set at room temperature or in the refrigerator briefly.