Place butter in a large saucepan. Heat over medium heat, until butter has melted. Once melted, increase the heat to medium-high, and continue cooking butter and swirling around in the pan. Be sure to scrape the sides as the butter is cooking. The butter will bubble and pop as it is cooking. Once the bubbling slows down, and the butter turns a lightly golden brown, remove from the heat and pour into a large heatproof bowl. Let cool for 25-30 minutes.

While the butter is cooling, chop the Heath Toffee Bar, and preheat the oven to 350°.

Once the butter is cool, add the butter and both the brown and white sugar to a large mixing bowl. Using a stand mixer, or hand mixer, mix until sugar is well incorporated. Add the eggs, one at a time, and mix on low speed. Add the vanilla, and again mix on low speed.

In a separate bowl, add the flour, corn starch, and baking soda. Mix well with a whisk. Slowly add the flour mixture into the butter mixture, and mix on low speed. Pour the chocolate chips and Heath Toffee Bar pieces into the mixture, and stir well with a silicone spatula until all ingredients are fully combined.

Line a cookie sheet with parchment paper. Using a spoon or small melon scoop, drop 1-1 ½ tablespoon rounded scoops on the parchment paper, at least 2-3” apart.

Bake for 10 minutes, or until golden brown around the edges. The middle should still be quite soft when you remove them. Once removed from oven, immediately sprinkle with sea salt. Let sit for around 1-2 minutes on the pan, then move to a cooling rack to cool completely.