In a large mixing bowl, cream 113 grams of softened unsalted butter and 200 grams of dark brown sugar together for 3-4 minutes until light and fluffy.

Add 1 large egg, 1 teaspoon of vanilla extract, and 1 tablespoon of molasses. Mix on low speed until combined and smooth.

In a separate bowl, whisk together 200 grams of all-purpose flour, 1 teaspoon of baking soda, 0.5 teaspoon of salt, 0.5 teaspoon of ground cinnamon, and 0.25 teaspoon of ground nutmeg.

Gradually add the dry ingredients to the wet mixture, mixing until a soft dough forms, about 2 minutes.

Cover the dough with plastic wrap and chill in the refrigerator for at least 30 minutes.

Preheat your oven to 350°F (175°C) and line two baking sheets with parchment paper.

Use a cookie scoop or tablespoon to drop rounded portions of dough onto the baking sheets, leaving about 2 inches of space between each cookie.

Bake in the preheated oven for 9-11 minutes, or until edges are set and centers are puffed but not fully cooked through.

Let the cookies cool on the baking sheets for about 5 minutes, then transfer them to a wire rack to cool completely.

Once cooled, spread 1 cup of buttercream frosting on top of each cookie.

Warm 0.5 cup of toffee sauce in the microwave for 10-15 seconds, then drizzle over the frosted cookies.

Optionally, sprinkle a tiny pinch of flaky sea salt over the toffee drizzle on each cookie.