Preheat the oven to 350°F. Line an 8-inch square baking pan with parchment paper so that it hangs over two sides. Coat the paper with cooking spray.
In a large bowl, whisk together the melted butter, brown sugar and sugar.
Whisk in the eggs and vanilla extract.
Stir in the flour, baking powder and kosher salt, and then fold in 3/4 cup toffee bits.
Pour the batter into the prepared pan, smoothing it into an even layer. Sprinkle the remaining 1/4 cup of toffee bits on top.
Bake the blondies for until a toothpick inserted comes out clean, 35 to 40 minutes.
Let the pan cool completely then remove the baked blondies using the parchment paper overhang. Top with sea salt (optional) then slice and serve.