Heat oven to 325°F and line a 9"x9" pan with non-stick foil.
In a heat safe bowl using either the microwave or a double boiler, melt together semisweet chocolate, butter, water and espresso powder.
1 ½ cups semisweet chocolate, ¾ cup butter, 2 tbsp water, ½ tsp espresso powder
Mix in cocoa until smooth.
¼ cup cocoa
Using an electric mixer, beat eggs and sugar until the sugar is dissolved and the mixture is syrupy.
4 large eggs, ½ cup sugar
Stir the chocolate mixture into the egg mixture until fully combined.
Stir in the almond meal, vanilla and salt.
½ cup almond meal, 1 tsp vanilla, ½ tsp salt
Fold in Heath toffee pieces and chocolate chips. Pour into prepared pan.
½ cup Heath toffee pieces, ½ cup chocolate chips
Bake about 30-35 minutes or until risen in the center and edges start to get firm. Cool completely.
For the topping:
In a heat safe bowl using either the microwave or a double boiler, melt together the cream and semisweet chocolate. Cool slightly and spread over the cooled brownies.
½ cup semisweet chocolate, ¼ cup heavy cream
Sprinkle the Heath toffee pieces evenly over the top. Chill for at least 30 minutes before slicing.
½ cup Heath toffee pieces
Notes
The nutritional information on this recipe is for my holiday tray sized "brownie bite" slices (1 1/4 inch square). Feel free to cut the brownies into more standard sized slices (9, or maybe 16 from this size pan) but be aware that they will not be 132 calories each at that size!