Line a baking sheet with parchment paper and set aside.

In a medium saucepan over medium heat, melt all of the ingredients until well combined, stirring constantly.

Continue to stir for 10-12 minutes or until the mixture reaches 290°F.

Spread the toffee evenly on your prepared baking sheet and freeze for 20-30 minutes until hardened and ready to break apart.

Cream together the ghee and sugars until smooth (about 2 minutes).

Add the eggs and vanilla and mix again until light and fluffy (another 2 minutes).

In a separate bowl, mix together the flour, baking soda, salt, and espresso powder before adding it to the mixer.

Mix until just combined and then fold in the chocolate chips and toffee.

Scoop onto your baking tray using a cookie scoop and sprinkle with flaky sea salt.

Freeze for 10 minutes before baking for 9-11 minutes at 375°F. Let cool on the tray for 10 minutes before transferring to a rack to cool completely (or eat warm!).