01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large bowl, blend softened butter, light brown sugar, and granulated sugar using an electric mixer until the mixture is pale and fluffy.
03 - Add eggs one at a time, beating well after each addition. Blend in vanilla extract until evenly combined.
04 - In a separate bowl, whisk together all-purpose flour, baking soda, and fine sea salt.
05 - Gradually add the flour mixture to the butter mixture, mixing just until no dry spots remain.
06 - Gently fold toffee bits into the dough until evenly distributed.
07 - Scoop tablespoon-sized portions of dough and arrange them on the prepared baking sheets, spacing about 2 inches apart.
08 - Bake for 9 to 11 minutes, or until the edges are lightly golden. Let cookies cool on baking sheets for 5 minutes before transferring 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 until completely smooth.
10 - Dip half of each cooled cookie into the melted chocolate, allowing excess to drip off. Arrange on parchment-lined sheets and let the chocolate set at room temperature or refrigerate briefly.