Add flour, baking powder and salt combine until incorporated.
Add toffee chips and stir until well distributed.
Refrigerate for 1 hour or freeze for 30 minutes.
I used a 1 tablespoon spring release scoop to scoop out cookies. Place on an ungreased cookie sheet. Bake in a preheated 350 degree oven for 9 minutes. Centers will still be mushy, but they'll set as they cool. If you like more crispy cookies, bake for 1 or 2 minutes longer, but keep a close watch on them.
Notes
Measuring correctly is important when the ingredients are so small.
I used a large egg also.
After refrigerating, smush slightly with the palm of you hand before baking.