2 1/3 cups all-purpose flour
1/2 teaspoon baking powder
1/2 teaspoon table salt
16 tablespoons unsalted butter; softened
1 cup light brown sugar; packed
1 large egg
1 teaspoon vanilla extract
1 cup heath toffee bits; without chocolate
1 1/2 cups semisweet chocolate chips
1 tablespoon vegetable oil
2/3 cup pecans , toasted and chopped fine
1. Whisk flour, baking powder, and salt together. With electric mixer, beat butter and brown sugar on medium speed until fluffy, about 3 minutes. Add egg and vanilla and beat until combined, about 30 seconds. Reduce speed to low, add flour mixture in two batches, and mix until incorporated. Stir in toffee bits. Divide dough in half and roll each piece into log about 9 inches long and 1 1/2 inches in diameter. Flatten logs until 2 1/2 inches wide. Wrap and refrigerate until firm, about 1 1/2 hours.
2. Adjust oven racks to upper-middle and lower-middle positions and heat oven to 350 degrees. Line 2 baking sheets with parchment paper.
3. Using chef’s knife, cut dough into 1/4-inch slices; transfer to baking sheets, spacing 1 inch apart. Bake until just browned around edges, 10 to 12 minutes, rotating rack position and direction of baking sheets halfway through baking time. Cool cookies completely on baking sheets. Use remaining dough to make second batch of cookies.
4. Transfer baked cookies to wire rack set in baking sheet. Melt chocolate and mix with oil in bowl until smooth. Dip part of each cookie into melted chocolate or drizzle chocolate over cookies with spoon. Sprinkle pecans over cookies. Don’t touch until chocolate sets, about 1 hour.