Combine the flours, salt, baking soda and cream of tartar in a small bowl and set aside.
In a large bowl, cream butter and sugars until light and fluffy. Beat in the oil, egg and extracts. Add flour mixture to creamed mixture and mix well. Stir in the toffee bits and pecans.
Cover and refrigerate for 1 hour or until easy to handle.
Preheat oven to 350°. Shape dough into 1-in. balls; roll in sugar. Place 2-in. apart on ungreased baking sheets. (I used a #40 cookie scoop, or about 1 ½ tablespoons dough and baked them in a mini muffin tin.)
Using the end of a wooden spoon handle, make an indentation in the center of each.
In a large bowl, combine the melted chocolate, milk and vanilla until smooth. (I heated the chocolate chips and sweetened condensed milk in the microwave for 1 minute, then added the vanilla.) Spoon 1 teaspoon into the center of each cookie. Top with a pecan half. Bake for 12-14 minutes or until lightly browned. Remove to wire racks to cool.