01 - Melt the butter in a saucepan over medium heat, stirring frequently. Continue cooking until the butter foams, turns a deep golden color, and releases a fragrant nutty aroma, approximately 5 to 7 minutes. Immediately transfer to a large mixing bowl and let cool for 10 minutes.
02 - In a medium bowl, whisk together the all-purpose flour, baking soda, and fine sea salt until evenly distributed.
03 - Add the packed light brown sugar, granulated sugar, and honey to the cooled brown butter. Beat vigorously until the mixture is smooth, glossy, and well emulsified.
04 - Add the eggs one at a time, beating thoroughly after each addition until fully incorporated. Stir in the pure vanilla extract.
05 - Gradually add the flour mixture to the wet ingredients, mixing on low speed until just combined. Avoid overmixing to keep the cookies tender.
06 - Gently fold the semisweet chocolate chips and toffee bits into the dough using a spatula until evenly distributed throughout.
07 - Cover the bowl tightly and refrigerate the dough for at least 1 hour or up to overnight. Chilling firms the butter and deepens the flavor for optimal texture.
08 - Preheat the oven to 350°F. Line two baking sheets with parchment paper and set aside.
09 - Scoop heaping tablespoons of chilled dough, approximately 2 tablespoons each, and place onto the prepared baking sheets spaced 2 inches apart to allow for spreading.
10 - Bake for 11 to 13 minutes, rotating the sheets halfway through, until the edges are set and golden while the centers remain slightly soft and underdone looking.
11 - Remove from the oven and immediately sprinkle each cookie with flaky sea salt. Allow the cookies to rest on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.