Preheat oven to 350 degrees F. In a medium size bowl, combine the flour, baking powder, baking soda, and salt: set aside.

In a large mixing bowl, on a medium speed of an electric mixer, beat together the peanut butter and butter until smooth.

Gradually beat in the sugar, brown sugar, eggs and vanilla. Beat on a medium speed of mixer for 2 minutes, or until smooth and well combined.

Add the dry ingredients, in three parts. Beat just until incorporated after each addition.

Stir in 3/4 cup of the toffee bits and 1/2 cup of the chocolate chips.

Using a small scoop or teaspoon, drop dough onto ungreased cookie sheets.

Bake for 10 minutes or until cookies are light golden brown. remove from the oven before bottom becomes dark brown as they become harder while cooling. Allow to cool about 2 minutes on the pan and then transfer to a cooling rack.

Place remaining chocolate chips and the oil in a small, microwave safe bowl. Heat in microwave for 30 seconds and then stir. If chips are not melted, continue to heat and stir at 10 second intervals.

Drizzle melted chocolate over the cookies. Top with remaining toffee bits. Be sure to sprinkle the toffee bits before the chocolate hardens back up.

Makes 4 dozen.