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

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

In a large bowl, combine the browned butter, brown sugar, and granulated sugar. Beat until smooth. Add the eggs one at a time, mixing well after each addition. Stir in the vanilla extract.

Gradually add the dry ingredients to the wet ingredients, mixing until just combined. Fold in the chocolate chips and toffee bits.

Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper. Drop rounded tablespoons 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.

Remove from the oven and let the cookies cool on the baking sheet for 5 minutes before transferring to a wire rack to cool completely.