Make sure racks are in the center and upper third of the oven.
Preheat to 350 degrees F. Prepare two baking sheets by lining them with parchment paper.
In a medium bowl, whisk together flour, cocoa powder, baking powder, baking soda, and salt.
In the bowl of an electric mixer fitted with a paddle attachment, beat the butter and sugar until light and fluffy. This should take approximately 3 -5 minutes.
Before adding the egg and vanilla extract scrape down the sides of the mixing bowl then beat for 1 minute more.
Add the dry ingredients all at once to the butter and egg mixture.
Beat on low speed until barely combined.
Mix in chocolate chips and toffee bits.
Using a rounded tablespoonful of dough, place on prepared cookie sheet, about 2 inches apart. Do not flatten.
Bake for 11 to 12 minutes or until cookies are slightly underdone.
Let cookies rest on baking sheet for 5 minutes before transferring to a wire rack to cool completely.
Ok, don't cool them completely, these are incredibly good warm and all gooey like.
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