Step 1

In a medium bowl add the flour, baking powder, and salt, and whisk to combine.

Step 2

In an electric stand mixer with the paddle attachment or a large bowl with a handheld electric mixer beat the butter and sugar on medium speed until light and fluffy, about 4 minutes. Add the egg and vanilla mixing to combine.

Step 3

Turn the speed down to the lowest setting and add the flour mixture until just combined. Fold in toffee bits and then cover the bowl with plastic wrap and refrigerate until no longer sticky, about 15 minutes.

Step 4

Place a large piece of plastic wrap on the counter and put the chilled dough on top. Shape dough into a rectangular log about 15 inches long by 3 inches wide. Once the log is formed wrap tightly in the plastic wrap and chill for at least 2 hours.

Step 5

When ready to bake preheat oven to 350F/180C and line a baking sheet with Silpat liner or parchment paper, set aside. Slice the chilled ought into 1/4 inch thick pieces, then place the cookies on a sheet 1 inch apart from each other. Bake cookies for 12-16 minutes, rotating the pan halfway thru, and cook until the cookie edges are browned. Let cool for 5 minutes on the tray then transfer to a wire rack to cool completely.

Step 6

In a double boiler or a makeshift one- a pot filled with a little water over low medium heat with a bowl on top (not touching the water) add chocolate to let the steam from the water melt the chocolate. Add the coconut oil when almost melted.

Step 7

While the chocolate melts get a cookie sheet and line with wax paper, set aside. When the chocolate is completely melted dip the cookies in the chocolate and set them on the prepared wax paper-lined cookie sheet.  Sprinkle roasted nuts and sea salt on top of the chocolate part. Let set for 1 hour or put in the fridge to speed up setting time. Store in an airtight container for up to 3 days.