Brew espresso and pour into a glass.
Steam milk and froth it.
Add steamed milk and foam over the espresso.
Drizzle caramel syrup over the foam.
For the cookies: Preheat oven to 350°F (175°C).
Mix dry ingredients—flour, baking powder, and salt.
Cream butter, brown sugar, and granulated sugar together.
Beat in the egg and vanilla extract.
Stir in the dry ingredients and toffee bits.
Drop spoonfuls of dough on a baking sheet.
Bake for 10-12 minutes, until golden.
Cool cookies on a rack.
Serve macchiato with toffee cookies and enjoy!