First, in the bowl of a stand mixer fitted with a paddle attachment or in a large bowl with an electric mixer cream butter until light and fluffy.
Add in brown and white sugar, vanilla and egg, continue mixing, until everything is well incorporated.
In a medium bowl whisk flour, baking powder, and salt.
Add the flour mixture gradually to the wet ingredients mixing, and scraping the sides with a rubber spatula after each addition, until all the flour is well incorporated.
Fold in the toffee chips and mix until evenly distributed.
Place dough in the center of a sheet of wax paper or parchment paper. Using the paper to keep the dough from sticking to your hands form the dough into a log with a 2 inch diameter.
Wrap the dough in the wax or parchment paper and refrigerate for at least an hour.
Once the dough has chilled it is time to bake cookies!
Preheat the oven to 350 and line a baking sheet with parchment paper.
Using a sharp knife slice the cookie dough into 1/4-1/2 in slices.
Place about 2 inches apart on the cookie sheet .
Bake for 10-14 minutes or until the edges are golden brown and the center appears dry. Don't overbake.
Allow to cool for a few minutes on the baking sheet before moving to a wire rack to cool completely.