Step 1: Preheat the Oven. Start by preheating your oven to 350°F (175°C).
Step 2: Prepare Your Baking Sheet. Line a baking sheet with parchment paper.
Step 3: Mix Dry Ingredients. In a mixing bowl, whisk together the all-purpose flour, cornstarch, and salt.
Step 4: Cream Butter and Sugar. In another bowl, cream together the softened butter and powdered sugar until light and fluffy.
Step 5: Add Vanilla. Add in the vanilla extract and mix until fully incorporated.
Step 6: Combine Wet and Dry Mixtures. Gradually add the dry mixture into the butter mixture, mixing on low speed until just combined.
Step 7: Fold in Butterscotch Chips and Toffee Bits. Gently fold in the butterscotch chips and toffee bits using a spatula.
Step 8: Portion the Dough. Using a cookie scoop or spoon, portion out the dough onto the prepared baking sheet.
Step 9: Bake to Perfection. Bake for 12-15 minutes or until the edges are lightly golden.
Step 10: Cool and Enjoy. Allow cookies to cool on the baking sheet for about 5 minutes before transferring to a cooling rack.