Melt the butter in a medium saucepan over medium heat. Stir constantly as it foams and turns golden brown. When it smells nutty and you see brown bits at the bottom, remove from heat. Pour into a bowl, scraping in all those flavorful browned bits, and stir in the espresso powder while warm.
Let the browned butter cool slightly, then beat it with brown and granulated sugars until light and fluffy. This step is key to achieving that perfect chewy-crisp balance in the finished cookies.
Mix in the egg and vanilla extract until smooth and glossy. This creates a creamy, cohesive base for your dough and enhances the buttery flavor.
In a separate bowl, whisk together flour, baking soda, baking powder, and salt. Slowly add this dry mixture to the wet ingredients, mixing on low speed until just combined. Avoid over-mixing to keep your cookies tender.
Gently fold in the toffee bits using a spatula. The goal is to distribute them evenly throughout the dough without breaking them up too much.
Scoop the dough into balls and place them on a tray. Chill for at least an hour (or overnight for deeper flavor). Chilling prevents excess spreading and helps the flavors develop fully.
Preheat the oven to 350 °F (175 °C). Arrange dough balls on a parchment-lined baking sheet, leaving enough space between each. Sprinkle lightly with flaked sea salt. Bake for 11–13 minutes, until the edges are golden and the centers look slightly soft.
Allow the cookies to rest on the baking sheet for 2–3 minutes, then transfer to a cooling rack. They’ll firm up as they cool while staying perfectly chewy inside.