1Position rack in center of oven and preheat to 325.
2Grease and flour 9 inch square baking pan.
3Combine toffee and walnuts in work bowl of processor and chop coarsely using 6 to 8 inch steel knife.
4Remove from work bowl and set aside.
5Combine sugar and chocolate in work bowl and mix using 6 on/off turns, then process until chocolate is as fine as sugar, about 1 minute.
6Add butter and blend 1 minute.
7Add eggs, vanilla and salt and blend until fluffy, about 40 seconds, stopping as necessary to scrape down sides of work bowl.
8Add flour and toffee mixture and blend using 4 to 5 on/off turns, just until flour is incorporated; do not overprocess (remove steel knife and blend mixture gently with spatula if necessary to mix in flour completely).
9Turn batter into prepared pan, spreading evenly. Bake until tester inserted in center comes out almost clean, about 50 minutes (for firmer, cakelike brownies, bake about 5 minutes longer).