In a large bowl beat together butter, brown sugar, vanilla, and egg with mixer on medium speed until light and fluffy.
On low speed mix in flour, baking soda and salt. Set aside 1/3 of the crushed heath toffee bits for garnish.
Stir in the remaining 2/3 of the toffee bits into the cookie dough.
Roll into 1 inch balls. Place on ungreased cookie sheet about 1 inch apart.
Bake for 10 – 12 minutes at 325 degrees or until tops of cookies feel set when touched.
Remove from cookie sheets to cool.
Glaze
In a 1 quart saucepan heat the butter, brown sugar and milk over medium/low heat. Stir frequently until mixture just comes to a boil and sugar is dissolved.
Stir in powdered sugar and beat until smooth.
Immediately frost the top of each cookie.
Topping
Place chocolate chips and white chips in separate microwavable bowls.
Add 1/4 teaspoon vegetable oil to each bowl of chips.
Microwave on high for 1 1/2 to 2 minutes stirring every 30 seconds until melted.
Using the tip of a spoon, drizzle melted chocolate and white chocolate over each cookie.
Then sprinkle the remaining toffee bits on top.
These can be refrigerated so the drizzled chocolate will set up quicker.
Notes
In place of the toffee bits you can also use 3 (1.4 ounce) Heath candy bars (crushed).