Preheat the oven to 350° F.
Toast the almonds until golden brown (time will depend on whether whole almonds or almond pieces are used). Allow to cool completely. Add almonds and 3 Tablespoons of granulated sugar to food processor fitted with steel blade; pulse process until almonds are coarsely ground. Set aside.
In a mixing bowl, beat butter on high speed until light and creamy, about 2 minutes.
Add dark brown sugar and remaining granulated sugar; beat on high until the mixture is light and fluffy, about 3 minutes.
Beat in the eggs, vanilla extract, baking soda, and salt until light and fluffy.
On low speed, gradually beat in the flour mixture just until incorporated.
Add the almonds and milk chocolate toffee bits; stir until blended.
Using a 1½-inch to 1¾-inch scoop, form dough into balls. Place on baking sheet lined with parchment paper, leaving at least 2-inches between cookies. 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 wire cooling rack and let sit at room temperature until the chocolate is firmly set.
Yield: 2-½ to 3 dozen cookies.