Preheat oven to 350°, line two baking sheets with parchment paper
Combine flour, baking powder, baking soda and salt in a mixing bowl
Roughly chop chocolate wafers (skip this step if you are using chocolate chips)
Combine dry ingredients, chocolate (chips), heath toffee bits and set aside
Cut cream cheese into 6-8 pieces and add to sugar
In a skillet melt butter and cook over medium heat until amber in color and fragrant
Pour hot butter over cream cheese and sugar and combine until smooth
Add egg, milk, oil and vanilla to the butter and combine until smooth
Add wet ingredients to dry ingredients and combine by hand with a spatula until no more flour is visible
Using a 1½ - 2tbsp cookie scoop drop dough on to baking sheet and slightly flatten with the bottom of a glass
Bake for 9-11 minutes, until golden brown
Let rest 2 min on baking sheet then transfer to cooling rack to cool completelyEnjoy!