Step 1: Heat oven to 350°F.
Step 2: Grease bottom of 8-inch square baking pan.
Step 3: Melt butter and chocolate in medium saucepan over low heat, stirring occasionally.
Step 4: Stir in sugar.
Step 5: Add eggs, one at a time, beating after each addition.
Step 6: Stir in vanilla.
Step 7: Combine flour, baking powder and salt; add to chocolate mixture, stirring until well blended.
Step 8: Spread batter in prepared pan.
Step 9: Bake 20 minutes or until brownie begins to pull away from sides of pan.
Step 10: Remove from oven; sprinkle with toffee bits.
Step 11: Cover tightly with foil.
Step 12: Cool completely in pan on wire rack.
Step 13: Remove foil; cut into squares.
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