If you haven’t done so already, chop the chocolate bars and set aside.
In a medium bowl, whisk together the flour, salt, and baking soda. Set aside.
In a large bowl, mix the granulated sugar, brown sugar, and espresso powder.
Pour the cooled brown butter into the granulated sugar mixture and mix with a whisk or spatula until completely combined.
Add in the eggs and vanilla and mix until combined.
Add the prepared flour mixture. Using a spatula, mix until there is no visible flour in the mixture, making sure to scrape the bottom of the bowl to incorporate everything.
Add the toffee and the chopped chocolate to the cookie dough and thoroughly mix using a spatula.
Place a piece or parchment paper on a cookie sheet.
Once it’s mixed you can use a ¼ measuring cup or an ice cream scoop to measure out balls of dough onto the prepared cookie sheet. At this point, since we’re only resting the cookie dough, you can place them close together on the pan.
If the dough is still warm and spreads out when you try to form balls of dough, you can put the whole bowl in the fridge or freezer for 20 minutes to cool it down. This should help make it easier to form the cookies.
Cover the tray with plastic wrap, leaving a small corner uncovered to allow the cookies to dry out a bit.
Place the cookie tray in the fridge for 36-48 hours.
When you’re ready to bake, preheat the oven to 325℉.
Line multiple baking trays with parchment paper or silicone mats.
Place 4 to 5 cookies on the cookie sheet keeping them at least 3-4 inches apart from each other. These are big cookies that spread a lot!
Bake 18-20 minutes for larger cookies or 12-15 minutes for regular sized cookies.
Remove from oven and immediately sprinkle with sea salt (optional).
Let cool for for 10-15 minutes on the baking tray until firm. Move to a cooling rack to finish cooling. Enjoy!