Preheat the oven to 350 degrees F. Line a large baking sheet with parchment paper or a silicone baking mat. Set aside.

Put the pretzels in a food processor or blender, and blend until you have finely ground pretzel crumbs. You should have 1 cup of crumbs.

In a medium bowl, whisk together the pretzel crumbs, flour, baking soda, baking powder, and salt. Set aside.

Using a stand mixer (or hand mixer), beat butter and sugars together until creamy and smooth. Add in the eggs and vanilla extract. Mix until combined.

Add the dry ingredients and mix until just combined. Don’t over mix.

Scoop 1 1/2 tablespoons of the dough into a ball. Place dough balls on prepared baking sheet, about 2-inches apart.

Bake cookies for 10 to 12 minutes or until the edges are slightly golden brown around the edges, but the centers are still soft. Don’t over bake.

Remove from the oven and let the cookies cool on the baking sheet for 5 minutes. Transfer to a cooling rack and cool completely.

Add the chocolate chips and coconut oil to a medium microwave safe bowl. Place in the microwave and heat in 30 second intervals until smooth.

In a small bowl, combine the chopped pretzels and toffee bits. Line two baking sheets with wax paper or parchment paper.

Dip half of a cooled cookie into the melted chocolate then sprinkle with toffee-pretzel mixture; place on the lined baking sheets and repeat with remaining cookies. The chocolate should set up within 30 minutes, but if you want to speed up the process, place the baking sheet in the fridge for about 10 minutes.