In a medium size mixing bowl, whisk together flour, baking soda and salt; set aside.
In bowl of an electric mixer, blend both sugars together at medium speed. Add butter and mix to form a grainy paste. Add eggs and vanilla and mix at medium speed until it's light and fluffy. At low speed, slowly add flour mixture and then toffee bits. Mix until it's just blended; don't over-mix.
Place the ground almonds in a small bowl. Using your hands, roll balls of dough into 1 to 1 1/2-inch balls, then roll in the ground almonds. Place on cookie sheets several inches apart. Bake about 22 minutes and transfer cookies to a cooling rack.
Melt the chocolate with the vegetable oil in a double boiler or in a bowl set over a pan of simmering water. Drizzle melted chocolate over the cooled cookies. Place cookies on a cookie sheet and place in freezer or refrigerator until chocolate is firmly set.