01 - Preheat oven to 350°F. Line two baking sheets with parchment paper.
02 - Combine chopped dates and boiling water in a small bowl. Stir in baking soda and let sit for 10 minutes to soften.
03 - In a large bowl, beat softened butter, brown sugar, and granulated sugar until light and fluffy.
04 - Beat in the egg and vanilla extract until fully incorporated.
05 - In a separate bowl, whisk together flour, baking powder, and salt.
06 - Add dry ingredients to the wet mixture and mix just until combined. Fold in the softened date mixture including all liquid.
07 - Drop tablespoon-sized scoops of dough onto prepared baking sheets, spacing 2 inches apart.
08 - Bake for 10-12 minutes until edges are set and centers appear slightly underbaked. Cool on pan for 5 minutes, then transfer to wire rack.
09 - Melt butter and brown sugar in a small saucepan over medium heat, stirring until dissolved. Add cream and salt, bring to a simmer, and cook for 1-2 minutes until thickened. Remove from heat and stir in vanilla.
10 - Drizzle warm toffee glaze over cooled cookies. Allow glaze to set before serving.