1Preheat oven to 350^. Butter a 13x9-inch baking dish, or muffin pans. Set aside.
2Combine flour, both sugars, butter and salt on low speed until mixture resembles coarse meal.
Transfer 1/2 cup of this mixture to a medium bowl; min in toffee, chocolate chips and pecans. Set aside.
3Stir baking soda into remaining butter-sugar mixture in the large bowl. Add buttermilk, egg and vanilla, beating until just combined. Do not over beat.
4Spread batter into prepared pan. Sprinkle with toffee topping.
Bake until tipping is golden brown and toothpick inserted into center comes out clean, about 35 minutes.
Cool completely and cut into squares.
For muffins- bake 15-20 minutes. Test with toothpick.