Begin by melting the unsalted butter in a medium saucepan over medium heat. Stir continuously until it turns golden brown and gives off a nutty aroma. Be careful not to burn it! Once browned, remove it from the heat and let it cool slightly.
In a separate bowl, whisk together the all-purpose flour, baking powder, and sea salt until well combined. Set aside.
In a large mixing bowl, combine the browned butter, brown sugar, and vanilla extract. Mix until smooth. Then, add the egg and whisk until fully incorporated.
Gradually add the dry ingredients to the wet mixture, stirring until just combined. Be careful not to overmix, as this can lead to tough cookies.
Gently fold in the white chocolate chips and chocolate toffee bits, ensuring they are evenly distributed throughout the dough.
Cover the dough with plastic wrap and refrigerate for at least 30 minutes. Chilling helps to develop the flavors and prevents the cookies from spreading too much while baking.
Preheat your oven to 350°F (175°C) while the dough is chilling. Line a baking sheet with parchment paper.
Once the dough is chilled, use a cookie scoop to portion out the dough onto the prepared baking sheet, leaving enough space between each cookie for spreading. Bake in the preheated oven for 10-12 minutes or until the edges are golden brown.
Remove the cookies from the oven and let them cool on the baking sheet for a few minutes before transferring them to a cooling rack. Enjoy the warm cookies with a glass of milk or your favorite beverage!
