Preheat oven to 350°F (175°C). Line baking sheets with parchment paper.
Cream butter and sugar until fluffy. Mix in vanilla.
In a separate bowl, whisk flour, baking powder, and salt. Gradually add to butter mixture.
Gently fold in toffee bits and chopped nuts.
Drop rounded tablespoons of dough onto baking sheets, spacing 2 inches apart.
Bake 10-12 min until edges are golden. Centers may look soft but will firm up.
Optional: Melt chocolate chips, drizzle over cooled cookies.
Cool on baking sheets, then transfer to a wire rack to cool completely.
Enjoy your delicious Butter Crunch Cookies!