Heat oven to 350 degrees F.

Toast the pecans. Spread whole pecans on baking sheet and toast in the oven for 10 minutes. Set aside to cool. In a small bowl combine flour, baking powder and salt, whisking to blend.

Melt the chocolate. In the top of a double boiler set over simmering, not boiling, water, melt the chocolate and butter, stirring occasionally. (I used a large pot of simmering water and a large metal bowl to make my “double boiler.”

Fill the pot about ¼ full, bring to a simmer, then place your metal bowl into the pot – there should be a fair amount of space between the water and the bottom of your bowl and the bowl should form a seal with the pot.) Remove from the heat, but keep chocolate warm over the hot water.

Make the cookie dough. Using electric mixer, beat sugar and eggs in bowl until thick, about 5 minutes. Chop the pecans. Add the chocolate to the sugar mixture, then add the vanilla. Stir in flour mixture, then the toffee bits and pecans. Cover with saran wrap and chill batter in the refrigerator until firm, about 30 minutes.

Bake. Line 2 large baking sheets with parchment paper. Spray a tablespoon measure with cooking spray (I used PAM), then drop heaping tablespoonfuls of batter onto sheets, spacing 2½ inches apart. Periodically spray the tablespoon again to help the batter drop onto baking sheets easily.

Bake cookies at 350 degrees F, until tops are dry and cracked but cookies are still soft to touch, about 15 minutes. Cool on sheets. These cookies can be made 2 days ahead. Store airtight at room temperature.