Preheat the oven to 350° F.

In a mixing bowl, beat butter, brown sugar and granulated sugar on medium speed until the mixture is light in color and texture, at least 3 minutes. Beat in the eggs, vanilla extract, baking powder, and salt until light and fluffy. On low speed, gradually beat in the flour mixture just until smooth. Add the milk chocolate toffee bits; stir until blended.

Place the almond bits in a small bowl. Using a 1½-inch scoop, form dough into balls; then roll in ground nuts. Place on cookie sheets lined with parchment paper. Bake 10 to 12 minutes or until lightly browned. Let the cookies cool on the baking sheets for 3 minutes. Carefully transfer to wire cooling racks and cool completely.

In the top part of a double boiler over hot, not simmering, water,slowly melt the chocolate and vegetable oil, being careful not to allow the mixture to get hotter than 84° F. Drizzle melted chocolate over cooled cookies. Place cookies on a cookie sheet and let sit at room temperature until the chocolate is firmly set. Yield: 3 dozen cookies.