In a mixing bowl using electric mixer, cream the butter, peanut butter and the sugars until creamy, about 3-4 minutes. Add in the eggs, one at a time and beat well after each addition. Add in the espresso powder and the vanilla extract.

Mix the baking soda, salt, and flour and whisk until well blended. Add this flour mixture to the creamed mixture until thoroughly blended.

Spray a 9 x 13" pan and press the cookie dough mixture in pan and spread evenly covering the pan. (I spray my hands and press in with fingertips.) Top with the toffee bits.

Bake in 350° oven for about 30-35 minutes. After about 20 minutes add the nuts and chocolate chips. Put back in oven and bake for another 10-15 minutes. Check with toothpick or cake tester after 30 minutes. Do not over bake. Remove from oven, cool and cut into squares.