Heat the oven to 325 degrees. Beat butter and powdered sugar in a large bowl using an electric mixer on medium speed, or mix well using a wooden spoon. Stir in the flour and finely chopped pecans. Press in an ungreased jelly roll pan, 15 1/2x10 1/2x 1-inch, with lightly floured fingers. Sprinkle with toffee bits and coarsely chopped pecans. Press lightly into dough. Bake for 27-32 minutes or until the edges are light golden brown. Place pan on wire rack. Cool slightly, about 15 minutes. For triangles, cut into 2 1/2 inch squares using a non-serrated knife, then cut each square diagonally in half. Cool completely, about 30 minutes. Drizzle with Butterscotch Drizzle.

For Butterscotch Drizzle:

Place the ingredients in a small microwavable dish. Microwave uncovered on High for about 1 minute or until the chips are softened. Stir until smooth.