In a large mixing bowl, cream together melted unsalted butter, granulated sugar, and brown sugar until light and fluffy.

Incorporate the eggs and vanilla extract into the creamed mixture until fully blended.

Whisk together the dry ingredients and gradually add to the wet mixture, mixing gently.

Fold in the chopped pecans and optional toffee bits evenly throughout the dough.

Cover the bowl and chill the dough in the refrigerator for 30-45 minutes.

Preheat your oven to 350°F (175°C) and prepare baking sheets with parchment paper.

Scoop and roll the chilled dough into balls and place on the baking sheet with space between each.

Bake in the preheated oven for 11-14 minutes or until edges are golden but centers are soft.

Let cookies cool on the baking sheet for about 5 minutes before transferring to a wire rack.