Instructions: Preheat oven to 325 degrees. In a small bowl, dissolve the instant espresso granules in water. In a large mixer bowl, combine the coffee mixture, powdered sugar and butter. Beat on medium speed, scraping the bowl often, for 1 to 2 minutes until creamy. Reduce the speed to low; add the flour and salt. Continue beating, scraping the bowl often, for 1 to 2 minutes until well mixed.

By hand, stir in the toffee chips. Shape heaping teaspoonfuls of dough into crescents, logs or 1-inch balls.

Place 1 inch apart on cookie sheets. Bake for 13 to 17 minutes, or until set but not brown. Let stand for 1 minutes; remove from cookie sheets. If desired, roll the warm cookies in powdered sugar, or melt the chocolate chips and shortening together; dip the ends of the cooled cookies in the melted chocolate.

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