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Preheat oven to 350 degrees F.
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Line an 8x8" pan with aluminum foil and spray the foil with nonstick spray or butter
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In a bowl, place the flour, baking powder, and salt. Mix until combined
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In a mixer bowl place the butter and brown sugar. Mix on medium speed for 3-4 minutes or until the mixture becomes creamy and fluffy. Scrape down the sides of the bowl with a spatula
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With the mixer running, add the eggs one at a time and the vanilla
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Slowly add the flour mixture. Scrape the sides of the bowl with a spatula
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Finally, add the toffee bits. Do not overmix
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Place this entire mixture on the 8x8 pan. With a spatula press down until the dough is completely flat and covers the entire surface
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Bake for 15-18 minutes or until the top starts to set
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Remove from the oven and let it cool a bit while you make the filling