Preheat oven to 350 degrees. Prepare a mini cupcake pan by lightly spraying it with Pam. Set aside.
In a medium size mixing bowl, whisk together flour, baking powder and salt. Set aside.
In a small saucepan over medium heat, melt butter. As butter begins to cook it will start to foam around the edges. When the foam and crackling stops it will begin to brown. During this process, swirl the pan to prevent burning. When the butter smells nutty remove the pan from the heat immediately and transfer into the bowl of a stand mixer (this will stop the cooking process). Allow to cool for 3-4 minutes.
In the bowl of a stand mixer, beat together butter and brown sugar for 30 seconds. Turn speed to low and add one egg at a time. Add vanilla and mix until combined.5. Remove bowl from stand mixer. Fold in dry ingredients. Do not over mix. Gently fold in toffee bits and chopped pecans (mini chocolate chips too, if desired).
Scoop dough into prepared cupcake pan, filling each ¾ of the way full. Place in oven and bake for 10-12 minutes or until the cookie bites are golden brown in color (just remember if you’re using a non-stick pan, they’ll brown a lot more around the edges, so don’t let them bake for too long). Remove from oven and let cool in pan for 5 minutes. Transfer to a wire rack to cool completely.