• Preheat oven to 350 degrees.  Use parchment paper or a silpat mat to line a baking sheet. 
• Cream the butter, oil, sugar and brown sugar in a stand mixer until light and fluffy (about 2-3 minutes). Scrape the sides of the bowl to make sure all ingredients are blended.
• Add in egg and vanilla and beat until combined.
• Add in flour, baking powder, corn starch and salt. Mix until all combined. Stir in toffee bits.
• Scoop out dough and roll into balls. Scoop out 1 TBSP dough for smaller cookies (or 1/4 cup dough for BIG cookies). Place dough balls on prepared pan (12 cookies to a pan if smaller cookies) and slightly flatten with your hand or a measuring cup to about 1/2 inch thick. (NOTE: These cookies won't expand much during cooking so you only need a couple inches between cookie dough discs.)
• Bake for 8 minutes. Cool cookies cookie sheet for 10 minutes before removing to cooling rack. NOTE: If you decide to make the bigger cookies, you’ll need to bake them for 12-14 minutes.
• While cookies are baking, melt the caramels.

Caramel Topping

• Place the caramels and heavy cream in a microwave-safe bowl and melt in microwave 30 seconds at a time stirring in between. Stir. Place the melted caramel in the refrigerator while the cookies bake and cool.

Chocolate Topping

• Place the milk chocolate chips in a microwave-safe bowl and melt in microwave 30 seconds at a time stirring in between.

Cookie Assembly

• Top each cookie with a teaspoon of caramel and gently spread around. Repeat with all the cookies. Place the caramel topped cookies in the fridge or freezer for 10 minutes to set.
• Remove cookies from fridge and top each on with a teaspoon of melted chocolate and gently spread over caramel. (Optional: Top with 1/4 of a mini Twix candy bar.)

  Return cookies to refrigerator to set for about 20 minutes. Enjoy these cookies chilled right out of the refrigerator.