01 - Preheat the oven to 350°F. Line two baking sheets with parchment paper to prevent sticking.
02 - Combine chopped dates and boiling water in a small bowl. Stir in baking soda and let the mixture sit for 10 minutes to allow the dates to soften completely.
03 - In a large bowl, cream the softened butter, dark brown sugar, and granulated sugar together until the mixture is light and fluffy.
04 - Beat in the large egg and vanilla extract until fully combined with the butter mixture.
05 - In a separate bowl, whisk together the all-purpose flour, baking powder, and salt until evenly distributed.
06 - Add the dry ingredients to the wet mixture and mix just until combined. Be careful not to overmix.
07 - Gently fold the softened date mixture, including all the soaking liquid, into the dough until evenly incorporated throughout.
08 - Drop tablespoon-sized scoops of dough onto the prepared baking sheets, leaving approximately 2 inches of space between each cookie to allow for spreading.
09 - Bake for 10 to 12 minutes, until the edges are set but the centers still appear slightly underbaked. This ensures a chewy texture.
10 - Allow the cookies to cool on the baking sheets for 5 minutes, then transfer them to a wire rack to cool completely.
11 - While cookies cool, melt butter and brown sugar in a small saucepan over medium heat, stirring until dissolved. Add heavy cream and salt, bring to a simmer, and cook for 1 to 2 minutes until slightly thickened. Remove from heat and stir in vanilla.
12 - Drizzle the warm toffee glaze generously over the cooled cookies. Allow the glaze to set before serving.