1 1/4 cups all -purpose flour
3/4 tsp baking powder
1/4 tsp salt
1/2 cup butter, softened
1/4 cup powdered sugar
2 tbsp packed brown sugar
1/2 cup toffee pieces
1/2 cup semisweet chocolate pieces
1 tsp shortening
1/4 cup toffee pieces
1. Preheat oven to 325 degrees. Line an 8x8 inch square baking pan with foil, leaving about 1 inch of foil extending over the ends of the pan; set aside.
2. In a small bowl stir together the flour, baking powder, and salt; set aside. In a large mixing bowl beat butter with an electric mixer on medium to high speed for 30 seconds. Add powdered sugar and brown sugar. Beat until combined, scraping sides of bowl occasionally. Beat in flour mixture. Stir in the 1/2 cup toffee pieces. Press mixture evenly into bottom of the prepared pan.
3. Bake in the preheated oven about 20 minutes or until light brown. Cool slightly in pan on a wire rack.
4. If using foil, remove warm bars from pan, using the overlapping foil to lift bars; place on cutting board. Cut into eight 1-inch strips. Cut each strip crosswise into three pieces, making 24 bars. Transfer bars to wire rack placed over waxed paper; cool completely.
5. In a small heavy saucepan heat and stir chocolate pieces and shortening over low heat until smooth. Cool slightly. Drizzle bars with melted chocolate. Immediately sprinkle bars with 1/4 cup toffee pieces. Let bars stand until chocolate is set.