How to Make It
Preheat oven to 350°.
Place butter, oil, and sugar in a small saucepan; bring to a boil. Cook 1 minute, stirring constantly. Pour mixture into a large bowl; cool 8 minutes. Stir in vanilla and eggs.
Weigh or lightly spoon flour into dry measuring cups; level with a knife. Combine flour, baking powder, and salt in a bowl; stir with a whisk. Add flour mixture to butter mixture; stir until completely combined. Stir 3 tablespoons almond toffee bits into flour and butter mixture.
Scrape mixture into an 8-inch square light-colored metal baking pan coated with baking spray. Smooth top. Sprinkle 2 tablespoons toffee bits evenly over batter. Bake at 350° for 24 minutes. Cool completely in pan on a wire rack. Cut into 16 squares.