Pre heat oven to 350 degrees. Lightly spray baking sheets with cooking spray or line with parchment paper. *My Mama says parchment paper works best for these. You can use the same sheet multiple times.
Place brown sugar, butter, corn syrup and egg in a large bowl. Beat iwth electric mixer until well combined. Add in flour, baking soda, baking powder, and salt. Mix again to combine. Stir in the chocolate chips and toffee bits until just incorporated.
Drop the dough by tablespoonfuls onto baking sheets, leaving about two inches in between each cookie. Bake 10-11 minutes, until edges are golden brown. Cool on the sheet for a few minutes before removing them to a cookie rack or platter to allow to cool completely.