Add 225 g (1 cup) unsalted butter to a light-colored saucepan and melt over medium heat. Continue cooking, stirring often, until the butter turns deep amber and smells nutty, about 6–8 minutes. You’ll have about 170 g (¾ cup) after browning due to evaporation — this is normal.

Pour into a heat-safe bowl and cool for 30 minutes, until thickened and room temperature.

Measure out 170 g (¾ cup) for the cookie dough and 55 g (¼ cup) for the frosting, keeping the frosting portion covered at room temperature until ready to use.

In a large bowl, whisk the 170 g (¾ cup) brown butter with 150 g (¾ cup) light brown sugar and 50 g (¼ cup) granulated sugar until glossy and combined.

Whisk in 1 large egg + 1 yolk, 60 mL (¼ cup) pure maple syrup, and 2 tsp vanilla extract until smooth and slightly thick.

In a separate bowl, whisk together 285 g (2 cups + 2 Tbsp) all-purpose flour, 1 tsp baking soda, ¼ tsp baking powder, ¾ tsp fine sea salt, and ½ tsp ground cinnamon.

Fold the dry ingredients into the wet mixture until just combined. Stir in 100 g (¾ cup) Heath toffee bits. The dough should be thick and glossy.

Scoop about 55 g (just under ¼ cup) of dough per cookie, roll into balls, and coat in extra toffee bits.

Place dough balls on a tray or plate and chill for 1–2 hours (or up to overnight) to firm for even spreading.

Preheat the oven to 350°F (177°C). Line a baking sheet with parchment paper.

Arrange dough balls several inches apart and bake for 10–12 minutes, until edges are golden and centers look soft.

Cool on the tray for 5 minutes, then transfer to a wire rack to cool completely.

In a medium bowl, beat 55 g (¼ cup) brown butter and 115 g (4 oz) cream cheese until light and fluffy, about 1–2 minutes.

Add ½ tsp vanilla extract and a pinch of salt.

Gradually add 100 g (¾ cup + 1 Tbsp) powdered sugar on low speed until smooth, then beat on medium-high for 1 minute until airy.

Chill 10–15 minutes if too soft.

Pair cookies by size. Pipe or spread frosting onto the flat side of one cookie, leaving a small border.

Gently press a second cookie on top and twist slightly to spread the frosting evenly.

Drizzle with 40 g (¼ cup) melted white chocolate and sprinkle with extra toffee bits.

Chill assembled cookies 15 minutes before serving for clean edges.

For perfectly round cookies, use a cookie cutter or cup slightly larger than each cookie while still warm. Swirl gently to shape.

You can chill the dough longer than 2 hours — up to overnight if baking the next day. Let sit 10–15 minutes at room temperature before baking.