Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.

In a large mixing bowl, cream together the unsalted butter and granulated sugar on medium speed for 2–3 minutes until light and fluffy.

Add the large egg and vanilla extract, mixing on low speed until smoothly integrated, about 1 minute.

In a separate bowl, whisk together the flour, baking soda, baking powder, and salt, then gradually mix into the wet ingredients until just combined.

Fold in the toffee bits gently with a spatula.

Scoop tablespoon-sized portions of dough, roll in granulated sugar, and place on prepared baking sheets with space in between.

Bake for 10–12 minutes, watching for lightly golden edges and slightly crinkled tops.

Allow cookies to cool on sheets for 5 minutes before transferring to a wire rack to cool completely.