Preheat oven to 350 degrees. In the bowl of a stand mixer or with a hand mixer, cream together the butter, powdered sugar, and salt until completely smooth. Mix in the vanilla extract. On low speed, mix in the flour until combined and a dough is formed. With a stiff spatula, fold in the chocolate chips and Heath toffee bits.

Scoop out the dough in 1 inch balls. Place on baking sheet, lined with parchment paper or a silpat. Press down on the dough to flatten. Bake for 10 to 12 minutes, until fairly firm to the touch.

(Optional) To Dip the cookies in chocolate, melt the ½ cup of chocolate chips in the microwave in 15-second intervals, stirring between each interval. Dip one end of each cookie into the chocolate and use an off-set spatula or butter knife to scrape off the excess chocolate. Place the dipped cookies on waxed paper or parchment paper until set (or refrigerate to speed up the process). Store in an airtight container at room temperature.