01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large mixing bowl, beat the softened butter, brown sugar, and granulated sugar until pale and fluffy with an electric mixer.
03 - Beat in eggs one at a time, followed by the vanilla extract, mixing until fully combined.
04 - In a separate bowl, whisk together the flour, baking soda, and sea salt.
05 - Gradually add dry ingredients to the butter mixture, mixing just to combine. Fold in toffee bits.
06 - Drop tablespoon-sized portions of dough onto prepared baking sheets, spacing about 2 inches apart. Bake for 9 to 11 minutes, or until edges are golden. Cool on baking sheets for 5 minutes before transferring to wire rack to cool completely.
07 - In a microwave-safe bowl, place chocolate chips and coconut oil if using. Microwave in 20-second intervals, stirring between each, until completely smooth.
08 - Dip half of each cooled cookie into melted chocolate, allowing any excess to drip off. Place dipped cookies on parchment-lined sheets to set at room temperature or briefly refrigerate until chocolate is firm.