Make the brown butter first by melting the butter over medium heat in a large skillet.
Continue cooking the butter over medium heat for 3-5 minutes, stirring often until the butter is frothy on top.
Lower the heat slightly and continue cooking and stirring occasionally until the butter is a rich, amber color, about 1-2 minutes. Remove from the heat promptly. Allow the butter to cool to room temperature.
Beat together the cooled butter, brown and white sugar in a large mixing bowl with a hand or stand mixer until combined.
Add in the eggs and vanilla and beat until creamy and thick.
Gently mix in the flour and baking powder until completely combined.
Fold in the chocolate chunks and toffee pieces.
Cover well and refrigerate the dough for 1 hour.
When ready to bake the cookies, preheat the oven to 350 degrees Fahrenheit and line two large baking pans with parchment paper or spray lightly with baking spray. Using a 1 ½ Tablespoon cooking scoop, scoop out a heaping ball of dough and roll into golf ball or larger sized balls.
Place the chilled cookie dough on the prepared baking sheet, 1 ½ inches apart from each other, and bake for 8-12 minutes or until set on the edges and crinkly on top.
Allow the cookies to cool on the baking sheet for 5 minutes and then remove to a cooling rack to cool completely or serve warm.