Preheat oven to 350° F.
Beat butter, egg, sugar and vanilla until well combined (about 1 minute).
In a separate bowl, combine flour and salt. Slowly add flour mixture to butter mixture and mix until just combined.
Shape dough with your hands into 2 inch "logs".
Bake on parchment-lined cookie sheet for 8-10 minutes until just set, not brown.
Allow cookies to cool on cookie sheet for about 3 minutes, then transfer to cooling rack.
While cookies are cooling, put chocolate chips in a microwave safe bowl and heat for 30 seconds at a time, stirring after each time. Careful not to burn your chocolate.
Place toffee chips in a small bowl.
Once cookies are cool, dip any part of the cookie into the chocolate and shake or gently scrape off the excess. Place back on cooling rack to set. Keep in refrigerator if it’s a hot day!