01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large bowl, use an electric mixer to cream together butter, brown sugar, and granulated sugar until mixture is light and fluffy.
03 - Beat in eggs one at a time, ensuring each is fully blended before adding vanilla extract.
04 - In a separate bowl, whisk together flour, baking soda, and salt.
05 - Gradually add the dry mixture to the wet ingredients, mixing on low speed until just combined.
06 - Gently fold in the toffee bits until evenly distributed in the dough.
07 - Scoop tablespoon-sized mounds of dough onto the prepared baking sheets, spacing each about 2 inches apart.
08 - Bake for 9 to 11 minutes, or until edges are lightly golden. Cool cookies on baking sheets for 5 minutes before transferring 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 chocolate is fully melted and smooth.
10 - Dip half of each cooled cookie into melted chocolate, allowing excess to drip off. Place cookies on parchment-lined baking sheets to set at room temperature or refrigerate briefly until chocolate is firm.