IN a medium bowl whisk together flour, baking soda, and salt. Set aside. IN the bowl of an electgric mixer blend sugars together on medium speed. Add butter and mix to form a grainy paste. Add eggs and vanilla and mix at medium speed until light and fluffy. At low speed slowly add the flour mixture and then the toffee bits. Mix until just blended, don't overmix.
Place ground almonds in a small bow. Using hands roll balls of dough into l" to 1-1/2" balls (I use a one ounce scoop, then roll in the ground nuts. Place on cookie sheets several inches apart. BAke App. 22 minutes. Take out of oven and let cool a couple of minutes and place on cooling rack (I just put them on top of wax paper on my granite island and works perfect).
Melt the chocolate and veg oil in a double boiler. Drizzle melted chocolate over cooled cookies. Place cookies on a cookie sheet and place in the freezer or refrigerator until chocolate is firmly set. If you don't set the chocolate you gotta some messy cookies!