01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - In a large bowl, beat butter and powdered sugar with mixer until light and fluffy, approximately 2-3 minutes.
03 - Mix in instant espresso powder and vanilla extract until fully incorporated.
04 - Gradually add flour and salt, mixing just until dough forms.
05 - Fold in toffee bits by hand, ensuring even distribution throughout dough.
06 - Scoop tablespoon-sized dough balls onto prepared baking sheets, spacing 2 inches apart. Flatten slightly with hand or glass bottom.
07 - Bake for 16-18 minutes until edges are lightly golden.
08 - Let cookies rest on baking sheet for 5 minutes, then transfer to wire rack to cool completely.