Toffee Sandwich Cookies

In a large bowl, cream butter and sugars until light and fluffy. Add eggs, one at a time, beating well after each addition. Beat in vanilla. Combine the flour, baking soda and salt; gradually add to the creamed mixture and mix well. Stir in toffee bits.

Drop by rounded teaspoonfuls 2 inches apart onto ungreased baking sheets. Bake at 350° for 10 minutes or until firm (do not brown).

To make the filling, in a medium bowl, beat the butter and vanilla, then gradually add powered sugar. Add tablespoons of milk or half-and-half as needed. Spread on the bottom of half of the cookies; top with remaining cookies.