Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.

In a medium bowl, whisk together the flour, baking soda, and salt. Set aside.

In a saucepan over medium heat, melt the butter. Continue cooking, stirring frequently, until the butter turns a golden brown color and has a nutty aroma, about 5-7 minutes. Remove from heat and let it cool slightly.

In a large mixing bowl, combine the browned butter, brown sugar, and granulated sugar. Mix until well combined.

Add the vanilla extract and eggs to the butter-sugar mixture, and beat until smooth.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined.

Fold in the chocolate chips and toffee bits until evenly distributed.

Using a cookie scoop or tablespoon, drop rounded balls of dough onto the prepared baking sheet, spacing them about 2 inches apart.

Bake for 10-12 minutes, or until the edges are golden brown. The centers may look slightly underbaked; they will firm up as they cool.

Allow the cookies to cool on the baking sheet for 5 minutes before transferring them to a wire rack to cool completely.