Preheat oven to 300 degrees F.
In a medium mixing bowl, whisk
together flour, baking soda
, and salt. Set aside. In the bowl of an electric mixer
sugars together on medium speed. Add butter and mix to form a grainy paste. Add eggs and vanilla and mix at medium speed until light and fluffy. At low speed, slowly add the flour mixture and then the toffee
bits. Mix until just blended; do not over-mix.
Place ground nuts
in a small bowl. Using hands, roll balls of dough
into 1 to 1 1/2-inch balls, then roll in the ground nuts. Place on cookie sheets several inches apart. Bake approximately 22 minutes and then transfer cookies to a cooling rack
the chocolate with the vegetable oil in a double boiler
or in a bowl set over a pan of simmering water. Drizzle
melted chocolate over cooled cookies. Place cookies
on a cookie sheet and place in freezer or refrigerator until chocolate is firmly set.