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Preheat oven to 325°F. Line a 13x9x2-inch baking pan with foil, extending the foil over the edges of the pan. Coat the foil with cooking spray; set pan aside. In a small saucepan melt butter over medium heat until foamy. When foaming subsides, swirl pan constantly over medium heat until butter is golden brown and fragrant. Immediately remove from heat; set aside. In a small bowl stir together flour, baking powder, salt and baking soda. Set aside.
In a large mixing bowl combine the browned butter, brown sugar, granulated sugar, eggs and vanilla. Beat with an electric mixer on medium speed until thick and smooth. With mixer on low speed, add flour mixture, one third at a time, beating just until combined after each addition. Batter will be very thick. If desired, stir in pecans. Using a rubber spatula and moist hands, spread and pat the batter evenly into the prepared pan. Sprinkle evenly with almond toffee bits.
Bake about 35 minutes or until a wooden toothpick inserted near the center comes out clean. Cool in pan on a wire rack. Use the foil to lift the uncut bars out of the pan. Place on cutting board. Cut into bars.