• Prepare the toffee.
  1 ½ cups toffee bits
• Immediately pour onto the prepared sheet pan and quickly spread into a thin layer. Allow to cool while you prepare the cookies.
• Once cool, break up into small pieces with your hands or by gently banging with a rolling pin or mallet. Be gentle, as the pieces break easily and will fly all over your kitchen if hit too hard. Set aside until ready to use in the cookies.
• Brown the butter in a medium skillet set over medium-low heat.
  brown butter
• Pour the contents of the skillet into a heatproof bowl, scraping the bottom of the skillet with a heatproof spatula to get all the browned bits. Cover and place in the fridge for 60 minutes.
• If you keep the browned butter in the fridge longer than an hour or so, remove it from fridge about 30 minutes before making the cookies to allow it to soften a bit before using.

Make the Cookie Dough:

• In the bowl of a stand mixer, add the chilled browned butter and granulated sugar.
  1 ¼ cup granulated sugar
• Beat on medium speed until well combined and light in color, about 2-3 minutes.
• Stop the mixer and scrape down the sides and bottom. Add the egg, egg yolks and vanilla. Mix on medium speed for 1 minute.
  1 large egg, 2 large egg yolks, 1 ½ tablespoons vanilla extract
• Stop and scrape the sides and bottom of the bowl.
• Then add the flour, baking powder, baking soda and salt.
  2 ½ cups all-purpose flour, 1 teaspoon baking powder, 1 teaspoon baking soda, 1 teaspoon kosher salt
• Turn the mixer on low and mix until just combined and no dry spots of flour appear in the batter, about 30-45 seconds.
• Stop the mixer and scrape the sides and bottom of the bowl then add the chopped milk chocolate and toffee pieces.
  1 cup milk chocolate baking bars, 1 ½ cups toffee bits
• Turn mixer on low and stir just until combined, about 30 seconds.
• Line a baking sheet with parchment paper.
• Using a ¼ cup (2 ounce) ice cream scoop, scoop the dough and place on the lined baking sheet. You can place them close together.
• Gently press additional chopped milk chocolate and toffee pieces into the tops of each portion of cookie dough.
• Place the baking sheet in the freezer for 30-60 minutes.
• Meanwhile, preheat the oven to 375ºF (190ºC) and line a second baking tray with parchment paper.
• Remove the cookie dough from the freezer and place 6 cookies on the second baking tray, spacing at least 2 inches apart, as these cookies will spread a good amount.
• Place the first baking sheet back in the freezer. Bake the cookies for 12-14 minutes, rotating the baking tray halfway through.
• Remove from the oven and, using a large cookie cutter or the rim of a small bowl turned upside down, place around the edges of the cookies.
• Move the cookie cutter or bowl in a circular motion around the edges of the cookie to form it into a circle, as these cookies tend to spread a good amount and lose their shape while baking.
• Sprinkle with sea salt, if using.
  flaky sea salt
• Allow the cookies to cool on the tray while you bake the rest of the cookies, repeating the process of baking one tray at a time.
• Allow the cookies to cool completely before eating or storing