• Toast the walnuts using your favorite method. Mine is to put them on a paper towel, microwave on high for 30 seconds, shuffle them around and repeat until they release their oils. Let cool and chop.
• Grind the oatmeal in a small coffee grinder or processor and set aside.
• Mix flour, baking powder, baking soda and salt, set aside.
• Beat butter and both sugars until creamy. Add egg and vanilla and stir until mixed.
• Add flour mixture gradually, stirring until incorporated. Stir in oat flour until blended, then add chocolate chips and toffee and stir to make a soft dough.
• Scoop dough up with a quarter cup measure and shape into 12 or 13 large rounds. Press them slightly to make discs. Set the discs on a plate and chill for a few hours or until firm.
• Place on parchment lined cookie sheets about 3 inches apart. Bake in a well preheated oven at 375 degrees for about 12 to 15 minutes.
• Let the cookies cool completely before serving. These taste better after they've cooled (in my opinion).

Smaller Cookies

• You can also make these smaller using a medium cookie scoop. Reduce bake time to about 12 minutes. If using convection, bake at 350 degrees F.