01 - Preheat the oven to 350°F (175°C). Line two baking sheets with parchment paper.
02 - In a large bowl, cream together softened butter, light brown sugar, and granulated sugar using an electric mixer until the mixture is light and fluffy.
03 - Beat in the eggs one at a time to the butter-sugar mixture, then mix in vanilla extract until combined.
04 - In a separate bowl, whisk together the all-purpose flour, baking soda, and fine sea salt.
05 - Gradually add the dry ingredients to the wet mixture, mixing on low speed just until combined. Do not overmix.
06 - Gently fold the toffee bits into the dough until evenly distributed.
07 - Drop tablespoon-sized mounds of dough onto the lined baking sheets, spacing about 2 inches apart.
08 - Bake in the preheated oven for 9 to 11 minutes, or until the edges are lightly golden. Allow cookies to cool on the 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 between each, until completely smooth.
10 - Dip half of each cooled cookie into the melted chocolate, letting excess drip off. Place on parchment-lined sheets and allow the chocolate to set at room temperature or refrigerate briefly until firm.