01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Melt butter in a medium saucepan over medium heat. Continue cooking, swirling occasionally, until the butter foams and turns deep golden brown with a nutty aroma, about 4 to 6 minutes. Remove from heat and let cool for 10 minutes.
03 - In a large mixing bowl, whisk the cooled brown butter, brown sugar, and honey until well combined and glossy.
04 - Beat in the eggs one at a time, mixing well after each addition. Stir in the vanilla extract.
05 - In a separate bowl, whisk together the flour, baking soda, baking powder, and kosher salt.
06 - Gradually fold the dry ingredients into the wet mixture until just combined. Do not overmix.
07 - Stir in the chocolate chips and toffee bits until evenly distributed throughout the dough.
08 - Scoop dough using approximately 2 tablespoons per cookie onto the prepared baking sheets, spacing them 2 inches apart.
09 - Bake for 10 to 12 minutes, or until the edges are golden and the centers appear just set.
10 - Remove from the oven and immediately sprinkle each cookie with a pinch of flaky sea salt.
11 - Let the cookies cool on the baking sheets for 5 minutes, then transfer to a wire rack to cool completely.