Preheat oven to 350F. Line a 9×13-inch pan with aluminum foil, spray with cooking spray; set aside.
To the bowl of a stand mixer fitted with the paddle attachment (or handheld electric mixer), add the butter, sugars, and beat on medium-high speed until light and fluffy, about 3 minutes. Stop and scrape down the sides of the bowl.
Add the egg, almond extract (reduce to 1 teaspoon if you’re sensitive to almond flavoring), salt, and beat on medium-high speed until combined, about 1 minute. Stop and scrape down the sides of the bowl.
Add the flour and beat on low speed until just combined, about 1 minute.
Turn batter out into prepared pan forming an even, smooth flat layer. Dough is sticky; use the back of a spatula or your fingers to work dough into place. Bake for about 15 minutes or until edges are very lightly golden brown.
Immediately upon removing pan from the oven, evenly scatter the chocolate chips over the crust and allow them to sit for about 5 minutes to melt before spreading them smooth with a spatula. You can speed up the melting process up by placing the pan back into the oven for about 2 minutes.
Evenly top with toffee bits and place pan on a wire rack to cool. Allow bars to cool until chocolate has set before slicing and serving. Bars will keep airtight at room temp for up to 5 days or in the freezer for up to 4 months.