01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Using an electric mixer, beat together softened butter, light brown sugar, and granulated sugar until the mixture is light and fluffy.
03 - Add eggs one at a time, mixing well after each addition, then blend in vanilla extract.
04 - In a separate mixing bowl, whisk together all-purpose flour, baking soda, and fine sea salt.
05 - Gradually incorporate the dry mixture into the butter mixture, mixing on low speed just until combined.
06 - Gently fold toffee bits into the dough until evenly distributed.
07 - Portion dough into tablespoon-sized mounds onto prepared baking sheets, spacing each about 2 inches apart.
08 - Bake for 9 to 11 minutes or until edges are lightly golden. Cool on baking sheets for 5 minutes. Transfer to a wire rack to cool completely.
09 - Place chocolate chips and coconut oil (if using) in a microwave-safe bowl. Microwave in 20-second intervals, stirring after each, until smooth.
10 - Dip half of each cooled cookie in the melted chocolate, allowing excess to drip off. Place on parchment-lined sheets. Allow chocolate to set at room temperature or refrigerate briefly.