Creating these wonderful Brown Butter Toffee Cookies is simple if you follow these steps:

1. Preheat Oven: Preheat your oven to 350°F (175°C). Line a baking sheet with parchment paper.
2. Brown the Butter: In a saucepan, melt the butter over medium heat. Continue cooking until it turns golden brown and smells nutty. Remove from heat and allow to cool slightly.
3. Mix Sugars: In a large bowl, combine the brown sugar and granulated sugar. Pour in the warm brown butter and mix until well combined.
4. Add Eggs and Vanilla: Beat in the eggs one at a time, followed by the vanilla extract.
5. Combine Dry Ingredients: In another bowl, whisk together the flour, baking soda, and salt.
6. Mix Together: Gradually add the dry ingredients to the wet ingredients, stirring until just combined.
7. Fold in Toffee: Gently fold in the toffee bits and chocolate chips if using.
8. Scoop Dough: Use a cookie scoop or tablespoon to drop balls of dough onto the prepared baking sheet, spacing them about 2 inches apart.
9. Bake: Bake for 12-15 minutes, or until the edges are lightly golden.
10. Cool: Remove from the oven and let the cookies cool on the baking sheet for 10 minutes. Then transfer them to wire racks to cool completely.

These steps will guide you through creating incredible Brown Butter Toffee Cookies that are sure to delight your taste buds.