1. Preheat the oven to 350°F and line baking sheets with parchment paper.

2. In a large bowl, beat the softened butter, brown sugar, and granulated sugar until light and fluffy.

3. Add the eggs one at a time, then mix in the vanilla extract until smooth.

4. In a separate bowl, whisk together the flour, baking soda, and salt.

5. Gradually add the dry ingredients to the wet ingredients and mix just until a soft dough forms.

6. Scoop the dough onto the prepared baking sheets, leaving space between each cookie.

7. Bake for 10 to 12 minutes, until the edges are lightly golden and the centers are just set.

8. Let the cookies cool on the baking sheet for 5 minutes, then transfer to a wire rack to cool completely.

9. Melt the semi-sweet chocolate chips in a microwave-safe bowl in 20-second intervals, stirring between each interval until smooth.

10. Dip half of each cooled cookie into the melted chocolate.

11. Place the dipped cookies on parchment paper and immediately sprinkle with toffee bits.

12. Let the chocolate set completely before serving or storing.