Set the butter in a light colored frying pan. Follow the same steps as above to brown the butter. Once it’s browned, immediately transfer to a heat safe bowl. Stir in the salt and vanilla and set in the fridge to chill for about an hour. We’re aiming for a soft consistency; rather like softened or room temperature butter.
Set the butter in a large bowl and add the sugars (brown and granulated) to the bowl and use a hand mixer to beat until light and airy, this can take a few minutes. You may also make the cookie dough in a stand mixer with the paddle attachment.
Add the sour cream and egg yolks and beat until well combined. Then, add the baking soda, baking powder and the flour. Beat to just combine.
Chop up the toffee into bits that are about pea or bean sized; too big chunks will cause the most spreading in your cookies so aim for smaller bits. Add the toffee to the dough and stir to combine. Cover with plastic wrap and set in the fridge overnight or for up to 48 hours (longer is better).
When ready to bake, preheat the oven to 350 F. Line two cookie sheets with parchment paper (use grease to help the paper stick to the pan). Do not use foil and do not bake the cookies directly on the pan.
Scoop the cookie dough into mounds that are about 1.5 tablespoons of dough per cookie. If you like, add a bit of toffee on top of the dough so some is exposed. Leave loads of space between the mounds of dough as these. Will. spread.
Bake the cookies until browned on the edges, about 12 minutes. The longer the cookies bake the crispier the edges will get and the more they will spread.
They will be misshapen out of the oven, this is due to the toffee melting and pushing out the cookie dough. As soon as they are out and while still very hot, use a round container to gently nudge them back into a circular shape (this is kind of like cookie scooting but very gently or the cookies will tear, a spoon works too). Sprinkle with flaky sea salt and let cool completely on the pan.
The cookies should be stored in an airtight container overnight and will be good for 3-4 days.